BINNY LTD Vs. COLLECTOR OF CENTRAL EXCISE BANGALORE

JUDGEMENT

(1.) As the parties and the questions that arise in these cases are common, I propose to dispose of them by a common order.

(2.) Prior to 15-8-1947 on which day the Country attained independence, the then princely State of Mysore, popularly called a native State, except for external relations, with which we are not concerned was an independent sovereign State. In the city of Bangalore which was part of the princely State of Mysore, there was a public limited company called as Bangalore Woollen, Cotton and Silk Mills Company limited (hereinafter referred to as the Bangalore Company) incorporated and functioning from 1923 and was inter alia engaged in the business of manufacturing of cotton textiles.

(3.) In the integration of State, that ensued after independence the native State of Mysore merged and became part of Indian Union and that from 26-1-1950, on which day the Constitution of the Country came into force, that State became a Part-B State of the Indian Union, which position continued till the enlarged Mysore State now called as Karnataka came into being from 1-11-1956 under the States Reorganisation Act, 1956.