About The Book This book is a compilation of the gist of the judgments delivered by the Hon’bleSupreme Court of India, the High Courts of India, West Bengal Taxation Tribunaland Commissioner, Commercial Tax, U.P., relating to interpretation of words,phrases and commodities under the law relating to taxation of sales and purchase ofgoods in various States of India. In this compilation, the judgments reported from1970.Subject matter has been arranged in alpbabetical order so that desiredjudgment can be easily found out. An effort has also been made to place variousjudgments relating to an issue have been placed together and an effort has also beenmade to show as to why di ffcrent view on a single issue has been taken by the Courts.It must be kept in mind tbat various judgments have been rendered by the Courtswhile interpreting the legal provisions brought to the notice to the Court. Therefore,if the legal provisions under consideration differ from those considered in thejudgment, the law laid down in the judgment may not be applicable to the issue underconsideration. Similarly, ifthe law relating to the issue under consideration has beenamended after delivery of the judgment by the Court, the judgment may not beapplicable to that issue.