Cigarette - Judgment Search Results
A.N. Cigarette Trading Company, Hyd. Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Aug-23-2000
Reported in: 2000(5)ALD726; 2000(6)ALT691
dealer incigarettes and other commodities. Originally, it was assessed for the assessment year 1979-80 on the sales of cigarettes alone. On 24-2-1984, the Commercial Tax Officer, Nampally inspected the business premises of the dealer and noticed huge
Hyderabad Deccan Cigarettes Factory Vs. Commissioner of Income Tax A.P ...
Court: Andhra Pradesh
Decided on: Sep-24-1998
Reported in: 1998(6)ALD804; 1998(6)ALT701; [1999]236ITR615(AP)
to investment allowance ?'2. The facts in brief are as follows:The assessee carries on the business ofmanufacture of cigarettes. It claimed investment allowance under Section 32-A. Since the cigarettes manufactured fall under the items specified in the
Kanpur Cigarettes (P) Ltd. Vs. Cegat
Court: Allahabad
Decided on: Dec-23-1994
Reported in: 1996(81)ELT433(All)
finally heard at the admission stage itself.3. M/s. GTC Industries Limited, petitioner No. 2, is a manufacturer of cigarettes. It has its own manufacturing facilities and also gets the cigarettes manufactured by other manufacturers, including M/s. Kanpur
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Kanpur Cigarettes Pvt. Ltd. Vs. Collector of Central Excise and ors.
Court: Allahabad
Decided on: Aug-14-1991
Reported in: 1992(38)LC325(Allahabad)
team of Divisional Preventive Officers of Central Excise Division-1, Kanpur visited the premises of the petitioner M/s Kanpur Cigarettes (P) Ltd. engaged in manufacture of cigarettes falling under Tariff Item No. 11(2) of the First Schedule, to
Kanpur Cigarettes Ltd. Vs. Collector of Central Excise
Court: Allahabad
Decided on: May-25-1995
Reported in: 1997(57)ECC146; 1995(80)ELT778(All)
the proviso to Section 35F of the Central Excises and Salt Act, 1944, directing the petitioner M/s. Kanpur Cigarettes Limited to deposit Rs. 2,20,00,000/- towards duty and penalty levied on it.2. The petitioner has filed an appeal
J.K. Cigarettes Co. Ltd. Vs. Union of India (Uoi)
Court: Jammu and Kashmir
Decided on: Jul-08-1988
Reported in: 1988(18)ECC34,1989(39)ELT355(J& K)
has set up a factory at Bari Brahmana, Jammu, and at the relevant time was engaged in manufacturing cigarettes. Since the event attracting the levy of excise duty in respect of excisable goods is their manufacture, the
J.K. Cigarettes Ltd. Vs. Superintendent of Central Excise
Court: Jammu and Kashmir
Decided on: May-27-1988
Reported in: 1988(17)ECC390,1989(39)ELT373(J& K)
a limited company registered under the Companies Act, 1956. It had set up a factory for manufacture of cigarettes and is licensed under the Central Excises and Salt Act, 1944 (1944 Act, for short) and L-4 licence
Hyderabad Deccan Cigarette Factory Vs. Commissioner of Income-tax, And ...
Court: Andhra Pradesh
Decided on: Mar-01-1980
Reported in: [1981]127ITR460(AP)
Smt. Abida Khatoon's case. In that case, the assessee, Abida Khatoon, owned a share in the Hyderabad Deccan Cigarette Factory (the assessee herein) which was assessed to income-tax as an association of persons during the relevant assessment
Modern Stores (Cigarettes) and anr. Vs. Krishnadas Shah and ors.
Court: Madhya Pradesh
Decided on: Feb-20-1969
Reported in: AIR1970MP16; 1969MPLJ621
Award. 2. The relevant facts, briefly stated, are these. The Modern Stores, Jabalpur, are the sole distributors of cigarettes manufactured by the Imperial Tobacco Company, Limited, under a distributing agreement dated 20th May 1967, for the Jabalpur
Tirupati Cigarettes Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-02-1998
Reported in: (1998)(101)ELT426TriDel
the Respondents have raised this demand on the application filed by the Applicants for permission to destroy the Cigarettes which were found unfit for marketing. He submits that on an earlier occasion in 1994, the Applicants had
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