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Home > Cases Phrase: break Page 1 of about 625 results (0.189 seconds)Cit Vs. Vijay Ship Breaking Corporation and ors.
Court: Gujarat
Reported in: (2003)181CTR(Guj)134
..... an industrial undertaking engaged in the activity of manufacture the assessing officer held that ship breaking would not constitute any manufacturing activity applying the ratio of the decision of the ..... obviously erroneous 21 the reasoned order of the tribunal on the question whether ship breaking activity gives rise to manufacture and production of altogether different articles or things and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Vijay Ship Breaking Corporation
Court: Gujarat
Reported in: [2003]261ITR113(Guj)
..... an industrial undertaking engaged in the activity of manufacture the assessing officer held that ship breaking would not constitute any manufacturing activity applying the ratio of the decision of the ..... obviously erroneous 44 the reasoned order of the tribunal on the question whether ship breaking activity gives rise to manufacture and production of altogether different articles or things and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Vijay Ship Breaking Corpn. and ors.
Court: Gujarat
Reported in: 181(2003)CLT134
..... would amount to manufacture the court held that considering the peculiar nature of ship breaking activity it gives rise to manufacture and production of altogether new commercial articles or ..... therefore obviously erroneous 21 the reasoned order of the tribunal on the question whether ship breaking activity gives rise to manufacture and production of altogether different articles or things and .....
Tag this Judgment! Ask ChatGPTCommissioner of Customs and Vs. Saibaba Ship Breaking
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in: (2003)(90)ECC447
..... products and contains a heading for goods and materials obtained by breaking of ships and other floating structure almost without exception the ..... note 9 to section xv provides that the process of breaking of a ship or a floating structure for obtaining materials ..... 08 of the customs tariff as ships and floating structures for breaking up but on merits the circular communicates the acceptance by .....
Tag this Judgment! Ask ChatGPTC.C. Vs. Dev Krupa Ship Breaking
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in: (2005)(98)ECC327
..... going vessel and ultimately disposed the same in 2001 for breaking the same was purchased by a tender filed by the ..... include the transferee respondents owner as they had sought clearance for breaking the same c memorandum of sale agreement casts liability of ..... porbander and was converted and intended and therefore sold for ship breaking while at porbander the duty liability as per proviso clause .....
Tag this Judgment! Ask ChatGPTVijay Ship Breaking Corpn. and ors. Vs. Cit
Court: Supreme Court of India
Reported in: [2009]314ITR309(SC)
..... emerged from that activity the various steps which are required to be undertaken for ship breaking activity and consequently after placing reliance on the judgment of this court in budharajas case ..... the division bench meant was that a distinct article emerges when the process of ship breaking is undertaken further the legislature has used the words manufacture or production therefore the word .....
Tag this Judgment! Ask ChatGPTMalwi Ship Breaking Co. Vs. Commr. of Cus. and C. Ex. (A)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in: (1999)(65)ECC513
..... computed on ldt basis while clearing their finished products obtained after breaking of the ships falling under heading 72 30 73 27 ..... under 8908 under chapter 89 vessels and other floating structures for breaking up 1000 per ldt so the appellant cannot have any ..... the appellant has taken modvat credit while paying duty after ship breaking on 4785 long tons only this clearly shows that the appellant .....
Tag this Judgment! Ask ChatGPTVijay Ship Breaking Corpn. Vs. Deputy Cit
Court: Income Tax Appellate Tribunal ITAT Rajkot
Reported in: (2002)76TTJ(Rajkot.)169
..... act the assessing officer was of the view that ship breaking activity did not constitute manufacturing activity in this connection ..... the case of apollo vikas steel ltd holding that ship breaking was not a manufacturing activity commissioner appeals confirmed the disallowance ..... been reversed by the bombay high court holding that ship breaking constitutes manufacturing activity it has been also held by .....
Tag this Judgment! Ask ChatGPTVijay Ship Breaking Corpn. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Rajkot
Reported in: (2003)86ITD497(Rajkot.)
..... stock the assessee is making consignment sale of scrap recovered on breaking of the ship the consignment stock which remains unsold at ..... the case of apollo vikas steel ltd holding that ship breaking was not a manufacturing activity cit a confirmed the disallowance ..... since been reversed by the bombay high court holding that ship breaking constitutes manufacturing activity it has been also held by the .....
Tag this Judgment! Ask ChatGPTCc Vs. Shree Dev Krupa Ship Breaking
Court: Gujarat
Reported in: 2005(122)LC395(Gujarat); 2005(181)ELT14(Guj)
..... in holding that 1 m s shree dev krupa ship breaking sosio ship breaking yard bhavnagar are not importer within the meaning of ..... appeals and cestat upheld appeal dismissed shree dev krupa ship breaking sosio ship breaking yard bhavnagar are not importer within the meaning of ..... 3 2000 stipulating the filing of fresh bill of entry for breaking up and creating a legal fiction in the notification no .....
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