ABDUL SATTAR Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL the aforesaid writ petitions involve a common question of law, therefore, they are disposed of by this common order.

(2.) FOR convenient disposal of all the aforesaid writ petitions, the facts given in Writ Petition No. 1059 of 1996, Abdul Sattar v. Union of India are taken into consideration.

(3.) IN substance, tendu leaves are sprinkled with water to get them soft and that according to learned counsel amounts to processing. With great respect, the contention is absolutely misconceived because in a somewhat identical situation in Delhi Cold Storage P. Ltd. v. CIT [1991] 191 ITR 656, the Supreme Court had occasion to examine the meaning of the word 'process' and in that context, after considering the earlier judgment in Chowgule and Co. P. Ltd. v. Union of INdia [1981] 47 STC 124 (SC), held (page 659) :