M.B. Chemicals Vs. Deputy Commissioner of

Decided On : Feb-16-2000

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: section 80, section 80-I. While, section 80, section 80, section 80, section 80, section 80-I. (h), section 80-I.Kiran Tobacco Products (P.) Ltd., section 80-I. Lastly, section 80, section 80, section 80, section 80, the Factories Act, section 80, section 147, crystal 13, section 80-I.10, section 80, section 80, section 80, section 80, section 80, section 147, section 80, section 80, section 80, section 80, section 37, section 37, the Voluntary Disclosure Scheme, Central Excise Act, section 80, section 80-1, section 255(4, section 80, section 80-I., the Central Act, the Central Act, Item No.

CARDINAL: 1, 11, 40, 3 to 4, 209, 58, 1, 38, 2, 47, 124, 3, 53, 4, CST[1986, 62, 5, 46, one, 14, 696, 701, 19, 14,73,700, 97,750, 12, 325, one, 97,750, 53, 41, 42, 53F, 53, 53A - 53E, 1968, 68, 143, 345, 168, 162, 213, 381, 7, 13, 36, 54, 60, 97,750, 32, 217, 106, 315, 1968, 21, 60, 213, 166, 646, 654/30, 159, 144, 229, 65, 94, 101, 764, 1, 193, 30, 146, 191/15, 375, 1933, 1, 206, 210, 31, 1, 51, 31, 2, 30, 35, 16, 356, 5, 43, 314, 21, 889, 61, 25, 24, 169, 9, 10, 1968, 22, 187, 38, three, 14, 795, 12, 46, two, 11, 827, 831, 18(2, 833, 835, 63, 213, 861, 654, 35, two, One, 654, 17, 8].18, 204, 412/70, One, 97,750, 1A, 1A, 4,93,490, 188, 1/55, 484, 137, 58/10, 124, 23, four, 19, 11-8-1997, 32,564, 27, 11,282.28, 65, 80, 249, 47, 359, 1961, 12, 32, 623, 47, 369, 34, 103, Five, 63, 327, 42, 61, 2, 33, 333, 100, 95, 181, 91, 835, 38, 91, one, one, 53E, 53F, two, 55, 1965, 16, 1956, 7, 252, two, 187, two, 47, 8, more than 90, 24, 29, 1961.1, 1, 16, 80, 2, 2, three, 41 and 42, 1., 2, 3., 4., 5, 6, 53F, 1, 2, 3., 4., 5., 4, One, 53BB, 53C, 17-7-1998, 7, 37, 7-6-1994, 38 to 40, 1701, 10, two, 36, 12, two, 10, 15, two, more than, 47, 8, 8, more than 90, 12, 12, 107, two, 40, 192, 3, 41, 367, 8, 8, more than, 163, 277, 41, 8, two, 14, 208, 15

PERSON: Nasik, Bura Sugar, Vyapar Bhavan, Shri S.N. Inamdar, Bura, Arivind Lali, Candy, Tula Locomotive &, Kum, Satya Setia, Nandan Textiles, Mum, Shri Hari Krishan, Orissa, Buhari Sons, Radhasoami Satsang v., Prem Kumari, Darbhanga, Powdering, Birthiwala v. State, B. Raghurama Shetty, Kar, Salco Extrusions, Delhi - Trib, Delhi - Trib, Delhi o Trib, Tamil Nadu, Padmanath Rao, hose, MA, Radhasoami Satsang, Poona Dal Besan Mills, Shri S.N. Inamdar, Krishan, Shri S.N. Inamdar, Candy Sugar, Coco Fibres, Glass, Glass, Rice, Raghurama Shetty, Rice, Spencer, Groundnut, Maida, Suji, Kharhi Sakhar, Candy Sugar, Sugar Technologist, Candy Sugar, Sakarwala Bros.(supra, Arvind Lali, Candy Sugar', Nasik, Candy Sugar', Candy Sugar', Malegaon Taluka, Bura Sugar, Candy Sugar, Grade Sugar, Pharma Sugar, Pharma Grade, Candy Sugar, Candy Sugar F" Grade, Candy Sugar ', Candy Sugar ', Bura, Webster, Emphasis Supplied, Chinnappa Reddy, J., Mishri, Schedule, Madhya Pmdesh, Laddumal Jangilal, Mishri, Ramswaroop, Balasa, Schedule, Mishri

DATE: year 1994-95, 1961, 1994, 1965, 1976, 1981, 1980, 1963, 1967, 24 to 31, 47, 1944, 1995, the end of the day, 1983, 1987, 1986, 1995, 1984, 1985, 1984, 1991, 1995, 1997, years 1993-94 and, 1992-93, 1996, 1985, 1987, 418, 1986, 1983, 1998, 58, 1975, 1961, 1992, 1956, 1984, 2285, 1982, 1973, 1975, 1985, 1992, 1994, 1976, the end of the day, 1980, 1960, 1986, 1975, this year, years, earlier years, latter years, next year, 1996, 1991, 1982, 1980, every day, the year, year, the past so many years, the subsequent year, 1961, 1991, 1981, daily, 1973, 1981, 1986, 1986, 1985, 1974, 1996, 1994, 1993, daily, daily, daily, 1984, 47, days, 47, 1961, 1961, 1961, 1961, 1994, 1991, under Tariff-17, 1959, 47, 47, 47, 1944, 47, 1977, 1959, 1944, 1946, 1944

GPE: Candy Sugar, P.G. Sugar, Nilgavan Village, Malegaon, Malegaon, Bombay, Bombay, assessee, Gujarath v. Sakarwala, Sugar, Bombay, West Germany, SB, KM, D.R., D.R., D.R., D.R., SB, D.R., D.R., D.R., D.R., D.R., Maharaja, paddy, SB, Sugar, assessee, Karnataka, manufacture.17, rejected.22, D.R., Ld, India, India, Paddy, Paddy, Orissa, N, Sundareswaran, Kerala, India, India, Gujarat, India, India, goods.40, Channulal, Elaichidana, Sugar, Sugar, Elaichidana, Sugar, Elaichidana, Sugar, case.43, India, India, Nilgavan, Malegaon, Candy Sugar, Nasik, P.G. Sugar, Malegaon, the Candy Sugar, Mumbai, A.M., DR, Punamchand Dalichand, Bombay, Ramavatar, Jethmal, Wanchoo, Batasa, DR

ORDINAL: first, first, first, Sixth, first, first, second, first, third, Third, Third, first

ORG: CIT, East India Hotels Ltd, CIT, M.R. Copal, Assessing, Assessing, CTO, Chougule &amp, Co. v. Union of India, SC, the Hon'ble Apex Court, Hon'ble Court, General Trading Co., STC, Universal Chemicals India, CIT, Pio Food Packer, SC, the Hon'ble Apex Court, fed, Co., the Hon'ble Court, National Sugar Institute, the Supreme Court, State, the Hon'bte Court, Tribunal, the Gujarat High Court, the Hon'ble Supreme Court, Assessing, Industrial Mineral &, Chemicals, Assessing, UDCT, Vasantdada Sugar Institute, Department, Maharashtra Sales Tax Tribunal, Industrial Mineral &, Chemicals, High Courts, Supreme Court, Tea, Vasantha &amp, Co., Sakarwala Bros.', CIT, Engg. Co. Ltd, CIT, ITR, Appellate Tribunal, CIT, SC, East India Hotels Ltd.'s, Empire Industries Ltd v. Union of India, SC, CIT v. Sterling Foods (Goa, Nishit Synthetics (P.) Ltd., ITO, ITO, ITO, Maddi Satyanarayana &amp, ITD 177, 32A.Vora-Food Specialities, ITO, ITD 324 (Bom, section 32A., Asstt, CIT, ITD 382, Departmental Representative, V.M. Salgaocar Bros., CIT, ITR, the High Court, the Supreme Court, CST, Harbilas Rai &, Sons, the Supreme Court, Union of India, Delhi Cloth &amp, General Mills Co. Ltd., AIR 1963, SC, the Hon'ble Supreme Court, State, Titaghur Paper Mills Co. Ltd., Calcutta High Court, S.B. Cold Storage Industries, CIT, ITR, Mittal Ice &amp, CIT, ITR, CIT, CIT, Nagarjuna investment Trust Ltd., the Supreme Court, Sakarwala Bros., Sons (P.) Ltd., SC, Department, the Hon'ble Supreme Court, CIT, Bombay High Court, H.A. Shah &amp, Co., CIT, ITR, Ranbaxy Lab, the Allahabad High Court, CIT, ITR, Patna High Court, CIT, Webster's Third New International Dictionary, the Hon'ble Court, National Institute of Sugar Kanpur, Government Institute, Rasoi, CTO, State, ELT, SB, Punjab Industries v., ELT, SB, ELT, Dairy Farm, Union Carbide India Ltd., Union of India 1986, SC, Union of India, Park Products, CST, Pan Pattis, Industrial Mineral &, Chemicals, Bombay Traders, D.R., Sterling Foods (Goa, Processing, the Hon'ble Supreme Court, Delhi Cloth &amp, General Mills Co. Ltd., Emphasis, The Hon'ble Supreme Court, the Hon'ble Supreme Court, Emphasis, The Hon'ble Supreme Court, CIT, Pio Food Packers, the Hon'ble Supreme Court, Emphasis, the Hon'ble Supreme Court, Tungabhadra Industries Ltd., CTO, STC, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Emphasis, Emphasis, the Hon'ble Supreme Court, The Hon'ble Supreme Court, the Hon'ble Supreme Court, Homeopathy, The Hon'ble Supreme Court, Sterling Foods, STC, Sterling Foods, ITR 851, the Bombay High Court, the Supreme Court's, The Hon'ble Supreme Court, Harbilas Rai &, Sons, the Hon'ble Supreme Court, Titaghur Paper Mills Co. Ltd., the Calcutta High Court, S.B. Cold Storage Industries, CST, Dunken Coffee Mfg, French Coffee, Coffee.16, the Excise Department, Department, the Supreme Court, Bombay High Court, H.A. Shah &amp, Co., the Supreme Court, ITR, the Supreme Court, Court, Reliance, CIT, Goodlass Nerolac Paints Ltd., ITR, the Bombay High Court, Goodlass Nerolac Paints Ltd., CIT, Assessing, the Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, the Supreme Court, the Hon'ble Supreme Court, Pio Food Packers, the Supreme Court, the Apex Court, Sterling Foods, CST, the Apex Court, Indo International Industries, CST, STC, the Supreme Court, Court, the Hon'ble Supreme Court, Ramavatar Budhaiprasad, Asstt, STO, SC, the Apex Court, Ganesh Trading Co., State of, Haryana, Slate of Karnataka, SC, Sri Siddhi Vinayak Coconut &amp, Co., Watery Coconut, Dry Coconut, the Hon'ble Supreme Court, the "Functional, Atul Glass Industries, STC, the Apex Court, Porritts &amp, State, Sales Tax, U.P., Macneill &, Barry Ltd., Court, State, the Orissa Sales Tax Act, Vijay Laxmi Cashew Co., CTO, the Supreme Court, cashew kernel, Stale of A.P. v., Modern Proteins Ltd., STC, the Supreme Court, Commodity, Rajasthan Roller Flour Mills Association, SC, Tungabhadra Industries Ltd., the Supreme Court, Kerala High Court, Court, Maharashtra &, Halwais, Pharmaceutical, Abbort Laboratories, Vasantdada Sugar Institute, Certificate, High Courts, Nemichand Parasmal &amp, Co., CTO, STC, Madhya Pradesh High Court, CST, Misri &, Patasha, apex court, Supreme Court, Coco Fibres, The Supreme Court, Patna High Court State of, Chrestien Mica Industries Ltd., Lordships, the Supreme Court, Modern Proteins Ltd., The Supreme Court, Coco Fibres, Supreme Court, the "Candy Sugar".42, Supreme Court, Schedule 'A' of, Patasha, harda &amp, Patasa, the Gujarat High Court, Advocate-General, Patasha, the Hon'ble Supreme Court, Judicial, Judicial, Judicial, Reader in Chemical Engineering, Department of Chemical Technology, University of Bombay, the Assessee's Paper Book, M.B. Chemicals, the 'Candy Sugar', the 'Pharma Sugar', MB, M.B. Chemicals Ltd., Nilgavan, Vasantdada Sugar Institute, APB, M/s. M.B. Chemicals, The "Candy Sugar, M/s. M.B. Chemicals, the "Candy Sugar, Ranbaxy Laboratories Ltd., APB, M/s. M.B. Chemicals, Ajanta Pharma Ltd., APB, M/s. M.B. Chemicals, The Candy Sugar, Ordinary Sugar, the Ordinary Sugar, UCB Pharma Ltd., APB, M/s. M.B. Chemicals, M/s. M.B. Chemicals, APB, APB, Judicial, the High Courts, Departmental Representative, Vasantdada Sugar Institute, Department, the Apex Court, the Maharashtra Sales Tax Tribunal, Industrial Mineral &, Chemicals, the Apex Court, Timgabhadra Industries Ltd., State, the Apex Court, Novopan India Ltd., Judicial, the Apex Court, Sakarwala Bros., Judicial, Judicial, the Apex Court, High Courts, the Apex Court, Delhi Cloth &amp, General Mills Co. Ltd., Tribunal, Vasantha &amp, Co., DR, the State Government, State, Emphasis, the Central Excises, alchidana fall, the Bombay Sales Tax Act, the Hon'ble Gujarat High Court, the Hon'ble Gujarat High Court, Advocate-General, Advocate General, Legislature, the Central Excises, Emphasis, the Hon'ble Gujarat High Court, the Hon'ble Gujarat High Court, Judicial, the Sales Tax Tribunal, Industrial Minerals &, Chemicals, Tribunal, DDQ, the Hon'ble Andhra Pradesh High Court, Surana &amp, Co., Slate of A.P., the Hon'ble Madhya Pradesh High Court, Channulal Motilal, the Government Advocate, Shri R.S. Dabir, the Bombay Sales Tax Tribunal, S.V. Aiyar's, Sales Tax Digest, the Bombay Sales Tax Act, the Supreme Court, Sates Tax Officer, Planters Nut Chocolate Co. Ltd, Sales Tax, Stale, Deshi Sweetmeats, the Hon'ble Madhya Pradesh High Court, Vasantdada Sugar Institute, Badri Prasad Prabha Shankar v. CST, North Bengal Stores Ltd., Member,, Board of Revenue 1, Their Lordships of the Hon'ble M

PRODUCT: 854, 325, 851/79 Taxman, 849/85 Taxman, 791, the Full Bench, Misri, Accountant, Misri, F' Grade, F' Grade, F' Grade, Soumph, Accountant, Accountant, Accountant

PERCENT: 25%, 20%, more than 90%, 90%, more than 90%, 90%, 90%, 45%

FAC: Bombay Sales-tax Act, Bombay Sales-tax Aet, Cold Storage, Sakarwala Bros, Sakarwala Bros, Statute Law

WORK_OF_ART: Tiecicon (P.) Ltd., Natrajan 48 STC, Collector of Central Excise 1984, Collector of Central Excise 1989, Betel Leaves, Collector of Central Excise, Chini, Candy Sugar, Diomond Sugar, Candy Sugar', Prasad, Candy Sugar, Sugar, Sugar Candy, Diomond Sugar, Sugar, Sugar, Candy Sugar, Icing Sugar', Candy Sugar, Collector of Central Excise and Customs 11, Sugar, Patasa, Batasa, Sixth Edition, Batasa, Batasa

NORP: C1, American, Motilal, Hon'ble, Hon'ble, Hon'ble, Chiranji, Chiranji, Deshi, Deshi, Item, Central Excise

MONEY: 100 per cent, 20 per cent

LOC: Candy Sugar, Misri, Asia, South India, Misri, Misri

TIME: 14 to 24 hours