Breaking - Judgment Search Results

Deputy Commissioner of Income Tax Vs. Apollo Vikas Steels (P) Ltd. and ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... by the factories act and even the commercial institutions like banks have treated ship breaking units as an industrial undertaking the learned counsel accordingly concluded that the orders of ..... engaged in processing of goods not amounting to manufacture or production of articles the ship breaking activity involves buying of damaged and unserviceable ships which are otherwise uneconomic to run .....

Deputy Commissioner of Income Tax Vs. Apollo Vikas Steels (P) Ltd. and ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1998)60TTJ(Ahd.)767

..... by the factories act and even the commercial institutions like banks have treated ship breaking units as an industrial undertaking the learned counsel accordingly concluded that the orders of ..... engaged in processing of goods not amounting to manufacture or production of articles the ship breaking activity involves buying of damaged and unserviceable ships which are otherwise uneconomic to run .....

Ambica Steel Rolling Mills Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC606Tri(Delhi)

..... 11 and under chapter heading 72 10 of the new tariff using materials obtained from breaking ships without obtaining central excise licence and clearing the goods without payment of central excise ..... and the final product namely ms angles manufactured by appellant from such plates obtained from breaking ships was not entitled to benefit of exemption notification 208 83 and therefore the appellant .....

Alfa-laval (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(114)ELT486TriDel

..... out imported items items and erection and commissioning services subsequent to the contracts appellant furnishes break up of consideration for a items manufactured by appellant b duty paid bought out items ..... detailed reply denying the basis of the proposed demand and the allegation of manipulation of break up figures shifting of price from manufactured items to bought out items and the profit .....

Joginder Singh Vs. the State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (1998)118PLR619

..... by confirmation shall be treated as qualifying service the period of break shall be omitted while working out aggregate service b to e ..... service paid from contingency should have been continuous and without any break to my mind the facts of the case clearly spell out ..... reasons beyond the control of the government employee the condonation of break in service cannot be denied in the case of the petitioner .....

Jasmel Singh Vs. Rajendra Prasad Saxena and Others

Court: Allahabad

Reported in: 1998(1)AWC319; (1997)3UPLBEC1998

..... on record it is clear that he worked continuously without any break since 1966 he has admitted that his first appointment was ..... in these circumstances cannot be ignored specially when there was no break in service 42 the plaintiff has not filed appointment letter ..... appellant worked as assistant teacher in chemistry could be treated as break in service and could not be counted as continuous service .....

Assistant Commissioner of Vs. Trilok Shipbreaking Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)66ITD114(Mum.)

..... and unserviceable ships had been sold to the assessee for breaking and scrapping purposes therefore what the assessee obtained was nothing ..... aforementioned cases let us consider whether the activities of ship breaking amounts to manufacturing activities as we have pointed out ..... there is no distinctive character of the material derived by breaking the ship we are therefore of the considered view .....

Anil Kumar Kaushik Vs. New Okhla Industrial Development Authority and ...

Court: Allahabad

Reported in: (1998)1UPLBEC407

..... as hindi typist and was continues as such intermittently with artificial breaks for over six years along with the writ petition he ..... the requirement if the employer takes recourse to such an artificial breaks or interruptions in service as involved in the present case ..... amounts to misuse by the employers of the power and such breaks or interruptions which are ostensibly given a colour of fresh .....

Aasia Industrial Technologies Ltd. and ors. Vs. Ambience Space Sellers ...

Court: Mumbai

Reported in: (1997)99BOMLR613

..... or inducing or procuring one of the parties to the contract to break it the third party may commit an actionable interference with the ..... of persuading b of unlawful action against him a brings about the break of the contract between b and c by operating through a ..... it the relation of the person procuring it to the person who breaks the contract and the object of the person procuring the breach .....

Kerala State Electronics Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)(71)LC618Tri(Chennai)

..... the required channel this part of the unit consists entirely of switching devices necessary for break and make contacts with added advantage necessary for tuning through the medium of potentiometer the ..... terms second edition has been defined as a manual or mechanically actuated device for making breaking or changing the connection in an electric circuit switching device in the same dictionary has .....