Chilli - Judgment Search Results

The State of Tamil Nadu Vs. Chillies Export House Limited and ors.

Court: Chennai

Reported in: [1978]42STC340(Mad)

..... hereinafter referred to as the local buyer had the exclusive right for export of dried chillies to ceylon they had entered into prior contract with the co operative wholesale establishment ..... colombo ceylon hereinafter referred to as the foreign importer for supply of chillies in pursuance of the commitments thereunder the local buyer entered into contracts with the .....

State of Tamil Nadu Vs. Chillies Export House Ltd. and ors.

Court: Chennai

Reported in: (1978)7CTR(Mad)177

..... hereinafter referred to as the local buyer had the exclusive right for export of dried chillies to ceylon they had entered into prior contract with the co operative wholesale establishment ..... colombo ceylon hereinafter referred to as the foregin importer for supply to chillies for supply of chillies in pursuance of the commitments thereunder the local buyer entered into contracts with .....

Additional Commissioner of Income-tax, Madras-1 Vs. Chillies Export Ho ...

Court: Chennai

Reported in: [1978]115ITR73(Mad)

..... 1965 16 stc 935 held that the treatment given to the chillies by the assessee before exporting would amount to processing it also ..... held that since the assessee had got the chillies fumigated by mysodet private ltd bangalore by paying charges thereof under ..... in certain cases there is no sorting or grading and the chillies are exported as such reliance placed by the tribunal on om .....

Commissioner of Income-tax Vs. Chillies Export House Ltd.

Court: Chennai

Reported in: [2002]253ITR327(Mad)

r jayasimha babu j 1 the assessment year is 1983 84 while counsel for the assessee contended that the law...

Commissioner of Central Excise, Madurai Vs. Chillies Export House Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

1 this is an appeal by the department against the order of the commissioner appeals no 267 2010 dt 20...

Chillies Export House Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: (1997)140CTR(Mad)9; [2000]241ITR162(Mad)

..... from technical person to ascertain how far various activities carried on by assessee to render chillies purchased locally as one of export quality can be termed as carrying on business processing ..... company cannot be regarded as industrial company tribunal directed to consider question afresh better quality chillies are picked up and sorted out for export and before export they are clipped and .....

Chillies Export House Ltd. Vs. Commissioner of Income Tax High Court o ...

Court: Chennai

Reported in: (1999)156CTR(Mad)496

..... no processing is involved and the goods purchased and exported are chillies and the assessee cannot be considered to be an industrial ..... the various activities carried on by the assessee to render the chillies purchased locally as one of export quality can be termed ..... head note income tax company industrial company purchase and export of chillies ratio held no enquiry has been done by the tribunal .....

Chillies Export House Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: 1996(56)ECC112; [1996]220ITR411(Mad)

..... the same grounds as this court considered in addl cit v chillies exports house ltd 1978 115itr73 mad the question whether the ..... to take a different view from what is stated in chillies export house s case 1978 115itr73 mad the earlier judgment ..... is answered accordingly processing industrial company assessee company sorting and grading chillies as per agmark specification to make them fit for export .....

Chillies Export House Ltd. Vs. Commissioner of Customs

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

Reported in: (2001)(134)ELT471Tri(Chennai)

1 the issue involved in this appeal filed by m s chillies export house ltd is whether magnet separator imported by them is classifiable under heading 8437 .....

Chilli Devi and Somaru Lal Raut Vs. Central Coal Fields Ltd. and ors.

Court: Jharkhand

Reported in: [2007(4)JCR193(Jhr)]

orderamareshwar sahay j 1 both the writ applications were heard together since a common question is involved accordingly by this...