Commodity - Judgment Search Results

County Court of Ulster County Vs. Allen

Court: US Supreme Court

county court of ulster county v allen 442 u s 140 1979 u s supreme court county court of ulster...

County of Los Angeles Vs. Davis

Court: US Supreme Court

county of los angeles v davis 440 u s 625 1979 u s supreme court county of los angeles v...

Jai Bharat Cold Storage and ors. Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: AIR1980P& H52

..... necessary or expedient so to do for maintaining or increasing supplipes of any essential commodity or for securing their equitable distribution and availability at fair prices or securing any ..... the object for exercising powers under this section for maintaining or increasing supplies essential commodities or for securing their equitable distribution and availability at fair price and the power .....

The State of Tamil Nadu Vs. India Metal Industries

Court: Chennai

Reported in: [1980]46STC304(Mad)

..... sales tax law is intended to tax sales of different commercial commodities and not to tax the production or manufacture of particular ..... supreme court held that each item was a separate commercial commodity according to the learned counsel while the madras high court ..... sub division cannot be regarded as one single type of commercial commodity having a single identity for the purpose of single point .....

Commissioner of Income-tax, Gujarat-ii Vs. Gordhandas Trikambhai Patel ...

Court: Gujarat

Reported in: [1979]118ITR81(Guj)

..... or incidental to it the nature and quantity of the commodity purchased and resold any act subsequent to the purchase to ..... may readily be inferred a similar inference would arise where a commodity is purchased and subdivided altered treated or repaired and sold ..... the true legal character of the transaction if the commodity is a commercial commodity the transaction may lend itself more easily to the .....

Commissioner of Sales Tax, Lucknow Vs. D.S. Bist and Sons, Nainital

Court: Supreme Court of India

Reported in: AIR1980SC169; (1979)4SCC741; [1980]1SCR593; [1979]44STC392(SC); 1980(12)LC220(SC)

..... been applied by other high courts also in respect of different commodities such as rubber sole crepe casuarina pig bristles etc the ..... views expressed by different high courts in relation to different commodities i approve of the case and dismiss these appeals with ..... it observed that the green tea leaf was a marketable commodity to be manufactured by people who possessed the requisite machinery .....

K. Cheyyabba Vs. State of Karnataka

Court: Karnataka

Reported in: 1979(2)KarLJ249; [1980]45STC1(Kar)

..... other than newspapers actionable claims stocks and shares and securities and includes livestock all materials commodities and articles including those to be used in the fitting out improvement or repairs ..... exist one or more intermediate acts of consumption 10 this conversion of a commodity into a different commercial commodity by subjecting it to some processing is consumption within the meaning of .....

M. Narayanan Nambiyar Vs. State of Kerala

Court: Kerala

Reported in: [1979]44STC191(Ker)

..... commerce accept the two commoditiesas one and the same or regard them as commercially different commodities weshould think the latter to be the correct answer these first impressions ofours should furnish ..... view expressed in the treatisesreferred to militate against regarding paddy and rice as commercially twodifferent commodities or regarding rice as other goods vis a vis the paddyfrom which it is .....

Arkay's National Engineering and Foundry Co. Vs. the State of Tamil Na ...

Court: Chennai

Reported in: [1980]46STC394(Mad)

..... from tax in respect theron on the ground that the original commodity suffered tax 7 what is thus necessary for the benefit ..... of the identity of the goods or its identity as commercial commodity in trade merely because the goods undergo the process of ..... out of steel scrap then the two being two different commercial commodities they are separate objects of taxation in venkateswara metal industries .....

Cibatul Limited Vs. Union of India (Uoi) and ors.

Court: Gujarat

Reported in: 1979CENCUS404D; (1980)GLR284; (1980)GLR825

..... have relation to the manufacture or production of an excisable commodity and to nothing else this decision makes it clear beyond ..... the excise act that the real value of the excisable commodity for the purpose of assessing the excise duty payable should ..... to the manufacturing cost and manufacturing profits of an excisable commodity however it cannot prescribe a lower rate and provide machinery .....