http://JUDIS.NIC.IN

SUPREME COURT OF INDIA

Page 1 of 88

PETITIONER:

STATE OF ORISSA & OTHER

Vs.

RESPONDENT:

THE TlTAGHUR PAPER MILLS COMPANY LTD.& ANR.

DATE OF JUDGMENT01/03/1985

BENCH:

MADON, D.P.

BENCH:

MADON, D.P.

TULZAPURKAR, V.D.

SEN, AMARENDRA NATH (J)

CITATION:

1985 AIR 1293 1985 SCR (3) 26

1985 SCC Supl. 280 1985 SCALE (2)410

CITATOR INFO :

RF 1986 SC1085 (12)

RF 1988 SC1164 (4)

R 1988 SC1531 (46)

RF 1991 SC 672 (2,3,10)

ACT:

Orissa Sales Tax Act 1947-Sections 3B and 5 (1)-Scope

of-Notifications levying purchase tax on bamboos agreed to

be served and standing trees agreed to be severed-Whether

Ultra vires the Act-Whether create new class of goods not

known to law-Whether amount to tax on immovable property -

and not on goods-notifications issued in supersession of all

previous notifications on the subject-Whether wipe out all

tax liability accruing under previous notifications.

"Timber" and "logs"-Whether mean the same thing.

Bamboo contract-Nature of-Whether an easement.

Interpretation-Nature and meaning of a document-Whether

can be determined by the end-result-