Aggregation - Year 2004 - Judgments

Nov 18 2004 (HC)

Seven Hills Par Boiled Rice Mill Vs. Commissioner of Commercial Taxes ...

Court: Andhra Pradesh

Decided on: Nov-18-2004

Reported in: (2008)11VST184(AP)

..... the provisions of this act has been otherwise deducted from the aggregate of sale prices explanation where the turnover of a dealer ..... section 8a which shall be determined after allowing deductions when the aggregate of the sale price is inclusive of central sales tax ..... for the determination of the tax component from out of the aggregate of the sale prices the proviso contained therein restricts the .....

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Jan 27 2004 (TRI)

Vadehra Luminaries Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-27-2004

Reported in: (2004)(93)ECC259

..... 1998 from whole of duty and 8 per cent duty on aggregate value of clearances exceeding rs 85 lakh that in subsequent ..... 98 is attracted which provides that for the purpose of determining aggregate value of clearances for home consumption clearances which are exempt ..... these are to be included for the purpose of determining the aggregate value of clearances for home consumption under notification no 8 .....

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Jan 27 2004 (TRI)

Vadhera Luminaries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-27-2004

Reported in: (2004)(166)ELT211TriDel

..... 1998 from whole of duty and 8 per cent duty on aggregate value of clearances exceeding rs 85 lakhs that in subsequent ..... 98 is attracted which provides that for the purpose of determining aggregate value of clearances for home consumption clearances which are exempt ..... these are to be included for the purpose of determining the aggregate value of clearances for home consumption under notification no 8 .....

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Dec 13 2004 (TRI)

Vikram M. Kothari Vs. the Dy. Cit [Alongwith C.O. No.

Court: Income Tax Appellate Tribunal ITAT Lucknow

Decided on: Dec-13-2004

Reported in: (2005)94ITD496Luck

..... however in the subsequent paras he has allowed relief for three sums aggregating rs 60 751 as per the particulars given hereunder i rs ..... the very jurisdiction of a o to make the additions of sums aggregating rs 17 12 580 which are the subject matter of cross ..... passed originally the a o found and held that there were debits aggregating and such debits were fully covered by the accumulated profits as .....

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Nov 18 2004 (SC)

State of Kerala Vs. Alex George and anr. Etc.

Court: Supreme Court of India

Decided on: Nov-18-2004

Reported in: (2004)192CTR(SC)581; [2004]271ITR290(SC); JT2004(10)SC104; 2005(1)KLT164(SC); 2004(9)SCALE545; (2005)1SCC299

..... excess ofperson exceeds eight four hectares hectares but does notexceed twenty hectares 4 where the aggregate extent one hundred and thirty rupeesof plantations held by a per hectare on the extent ..... coconut or arecanut plantations held by a person does not exceed four hectares nil2where the aggregate extent of plantations other than coconut and arecanut held by a person exceeds two hectares .....

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May 28 2004 (TRI)

Vamshi Rubber Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: May-28-2004

Reported in: (2004)(96)ECC135

..... they continue under the concessional rate of duty 6 the learned advocate also contested the aggregate value of clearances under notification no 19 95 on the ground that they filed price ..... purpose of assessment and another value is adopted for the purpose of computation of the aggregate value of the clearances legally this untenable and impermissible besides being absurd therefore the assessable .....

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Jan 12 2004 (TRI)

Classic Enterprises Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-12-2004

Reported in: (2004)(94)ECC572

..... of crates manufactured by them is to be included in the aggregate value of clearance of exempted products 2 shri rajesh chibber ..... goods not covered by exemption shall be considered in computing the aggregate value of clearances he relied upon the decision in the case ..... value of clearance is not to be included in computing the aggregate value of clearance we agree with the learned advocate that the .....

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Feb 13 2004 (TRI)

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Feb-13-2004

Reported in: (2004)83TTJ(All.)473

..... transactions thus deserves modification with respect to at least 23 accounts aggregating to rs 31 89 238 in my opinion the peak of ..... down that the undisclosed income of the block period shall be aggregate of total income of the previous year falling within the block ..... income of the block period in simple terms shall be the aggregate of the total income undisclosed income as well as disclosed income .....

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Aug 02 2004 (HC)

Malhan Builders Vs. Dy. Cit

Court: Delhi

Decided on: Aug-02-2004

Reported in: (2004)91TTJ(Del)920

..... the payment also stood recorded in the books of account the aggregate sale consideration of these two flats evidenced by agreements amounted ..... in cheques the assessing officer examined dr setia who confirmed aggregate payment of rs 48 lakhs having been made to assessed ..... dates of making payments in cash but had confirmed the aggregate payment to the assessed there was no reason to disbelieve .....

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Dec 15 2004 (TRI)

Cce, Jalandhar Vs. Kf Beltings Pvt. Ltd. [Alongwith

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-15-2004

Reported in: (2005)(98)ECC730

..... other reason emphasis added thus it is clear that para 3 relates to determining the aggregate value of clearances and not for determining first clearances or clearances immediately following first clearances ..... 5 the distinction between the first clearances next clearances etc of the specified goods and aggregate value of clearances is very important for the administration of notification no 8 99 .....

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