STATE OF ORISSA Vs. RADHESHYAM GUDAKHU FACTORY

JUDGEMENT

(1.) THESE appeals by special leave are directed against the judgment of the Orissa High Court answering the question referred to it by the Sales Tax Tribunal, Orissa in the affirmative, in favour of the assessees and against the Revenue.

(2.) SERIAL No. 35 of the Schedule to the Orissa Sales Sales Tax Act, mentioned "tobacco" as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as an item entitled to exemption from tax under that Act for the period from July 1, 1967. The entry continued in force up to March 31, 1968. The expression "tobacco" as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has the meaning given to it in item 9 of the First Schedule to the Central Excises and Salt Act, 1944 set out in the following items : "'Tobacco' means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth."

(3.) AS mentioned earlier, the High Court answered those questions in favour of the assessee and against the Revenue. Hence these appeals.