Commodity - Judgment Search Results

County of Washington Vs. Gunther

Court: US Supreme Court

county of washington v gunther 452 u s 161 1981 u s supreme court county of washington v gunther 452...

Nirma Chemical Works and ors. Vs. Union of India and ors.

Court: Gujarat

Reported in: 1981(8)ELT617(Guj)

..... produced cannot be regarded as a commercially new and distinct commodity from the ore of different specifications be lended together what ..... order to characterise an operation as processing is that the commodity must as a result of the operation experience some change ..... contention urged before us that in relation to several other commodities for example in relation to glassware in relation to aerated .....

S.K. Patel Family Trust (Proprietor of Nirma Chemical Works) and ors. ...

Court: Gujarat

Reported in: (1982)1GLR670

..... produced cannot be regarded as a commercially new and distinct commodity from the ore of different specifications blended together what is ..... order to characterise an operation as processing is that the commodity must as a result of the operation experience some change ..... contention urged before us that in relation to several other commodities for example in relation to glassware in relation to aerated .....

The State of Gujarat Vs. Push Colour and Chemical Co.

Court: Gujarat

Reported in: [1982]49STC158(Guj)

..... some process the strength and the concentration of a particular dye is reduced a different commodity having different character would come into existence and therefore the tribunal was not justified in ..... name character or use at some point processing and manufacturing will merge but where the commodity retains a continuing substantial identity through the processing stage we cannot say that it has .....

A.K. Roy ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1982SC710; 1982CriLJ340; 1981(4)SCALE1904; (1982)1SCC271; [1982]2SCR272

..... community does not include acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community as defined in the explanation to sub section 1 of ..... by the legislature and indeed legislations which regulate the prices and possession of essential commodities either enumerate those commodities or confer upon the appropriate government the power to do so in the .....

Shew Ranjan Prosad Shaw Vs. the State

Court: Kolkata

Reported in: 1981CriLJ1100

..... gunny bags but no list indicating the opening stock of such commodity and retail selling price thereof was displayed as required under ..... order as the obligation thereunder is of a dealer of essential commodities relying tipon the judgment of the supreme court in the ..... order in 1972 paragraph 3 enjoins that every dealer of essential commodities shall display prominently in the shops of show rooms a .....

M.P. Warehousing Corporation Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: [1982]133ITR158(MP)

..... assessee had received commission charges for handling the work of loading and unloading of agricultural commodities from the fertilizer corporation of india and the food corporation of india the assessee ..... from the letting of godowns or warehouses for storage processing or facilitating the marketing of commodities learned counsel for the assessee contended that the clause should be read as follows .....

State of Orissa Vs. Antaryami Panigrahi

Court: Orissa

Reported in: [1982]50STC98(Orissa)

..... leaves in satisfaction of his demand in the market since they are two different commercial commodities according to the learned standing counsel the sales tax officer and the first appellate ..... a degree of processing is involved in preparing pineapple slices from the original fruit the commodity continues to possess its original identity notwithstanding the removal of inedible portions the slicing .....

D.L.F. Housing and Construction (P.) Ltd. Vs. Commissioner of Income-t ...

Court: Delhi

Reported in: (1982)29CTR(Del)199; [1983]141ITR806(Delhi)

..... may readily be inferred a similar inference would arise where a commodity is purchased and sub divided altered treated or repaired and ..... may readily be inferred a similar inference would arise where a commodity is purchased and sub divided altered treated or repaired and ..... of purchase of land as distinguished from cases of commercial commodities cannot be assumed without more to be an adventure in .....

The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...

Court: Kerala

Reported in: [1982]49STC249(Ker)

..... a degree of processing is involved in preparing pineapple slices from the original fruit the commodity continues to possess its original identity notwithstanding the removal of inedible portions the slicing and ..... must be the manufacture of other goods there are several criteria for determining whether a commodity is consumed in the manufacture of another the generally prevalent test is whether the .....