Commodity - Year 1994 - Judgments

Mar 23 1994 (TRI)

Alembic Chemical Works Co. Ltd. Vs. Commercial Tax Officer,

Court: Sales Tax Tribunal STT West Bengal

Decided on: Mar-23-1994

Reported in: (1994)95STC44Tribunal

..... act 1954 deals with imposition of sales tax etc in respect of certain specified commodities called notified commodities when notified under section 25 thereof which reads as follows if the state ..... within the meaning of the 1954 act the applicant company has stated that the commodity contains partially pre digested proteins specially formulated for patients because during illness their digestive .....

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Nov 23 1994 (HC)

Commissioner of Income-tax Vs. Sterling Foods (Goa)

Court: Mumbai

Decided on: Nov-23-1994

Reported in: (1995)127CTR(Bom)30; [1995]213ITR851(Bom)

..... a degree of processing was involved in preparing pineapple slices from the original fruit the commodity continues to posses its original identity notwithstanding the removal of inedible portions the slicing ..... deveining cleaning and freezing retain their original character and identity or become another distinct commodity the supreme court observed that the test which has to be applied for the .....

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Mar 30 1994 (TRI)

Calcutta Label Works and anr. Vs. Commercial Tax Officer, Monohar

Court: Sales Tax Tribunal STT West Bengal

Decided on: Mar-30-1994

Reported in: (1994)95STC122Tribunal

..... representative submitted that i what was exported by the applicant was a new commercial commodity different from aluminium foil which was purchased and then subjected to several processes amounting ..... processing cocoanut oil as purchased by neutralisation decolouring and deodorisation is a different commercial commodity from the original one he also referred to the case of presidency kid leather .....

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Mar 09 1994 (TRI)

Kanti Bros. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Mar-09-1994

Reported in: (1994)50ITD106(Hyd.)

..... out whether there was manufacture or not there are several criteria for determining whether a commodity is consumed in the manufacture of another the generally prevalent test is whether the article ..... of the processes the end product must be distinct and commercially different from the original commodity mere processing of raw material by itself may not amount to manufacture or production of .....

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Nov 29 1994 (HC)

Nalluri Brahmam Rep. by His Brother-in-law Manam Veera Narayana Vs. th ...

Court: Andhra Pradesh

Decided on: Nov-29-1994

Reported in: 1995(1)ALT44

..... to preventing him from acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community it is necessary to order such detention district magistrates and ..... preventing you from further acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community as its culmination takes considerably long time judging from the .....

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Oct 18 1994 (HC)

State of Rajasthan Vs. Prakash Chandra and ors.

Court: Rajasthan

Decided on: Oct-18-1994

Reported in: 1995CriLJ2295; 1995(3)WLC150

..... the state government in order to maintain supply of the food grains and the essential commodities and securing its equitable distribution and availability at fair prices made the order 1976 with ..... provide for the control of production supply or distribution or trade and commerce in certain commodities essential for human beings it arms the government with powers to meet certain emergencies in .....

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Apr 06 1994 (TRI)

income-tax Officer Vs. Anjaneya Cold Storage Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Apr-06-1994

Reported in: (1994)50ITD51(Delhi)

..... of processing was involved in preparing pine apple slices from the original fruit the commodity continued to possess its original identity notwithstanding the removal of inedible portions etc slicing ..... enunciated manufacture in the following terms there are several criteria for determining whether a commodity is consumed in the manufacture of another the generally prevalent test is whether the .....

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Sep 15 1994 (TRI)

Geep Industrial Syndicate Vs. Collector of Central Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-15-1994

Reported in: (1994)LC244Tri(Delhi)

..... evidence on record in order to determine the question whether the said products were marketable commodities the high court judgment clearly states that the revisional authority did not deal with the ..... to examine the evidence on record and determine whether the products in question are marketable commodity the supreme court further clarified that the tribunal will determine this question on the basis .....

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Nov 11 1994 (HC)

Commissioner of Income-tax Vs. Ravi Ratna Exporters

Court: Mumbai

Decided on: Nov-11-1994

Reported in: (1995)126CTR(Bom)141; [1995]212ITR588(Bom)

..... peeling divining cleaning and freezing retain their original character and identity or become another distinct commodity the supreme court observed that the test which has to be applied for the purpose ..... sc that processed or frozen shrimps prawns and lobsters are commercially regarded as the same commodity as shrimps prawns and lobsters when raw shrimps prawns an lobsters are subjected to the .....

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Aug 17 1994 (HC)

Radhey Shyam Ramswaroop Vs. State of Rajasthan and ors.

Court: Rajasthan

Decided on: Aug-17-1994

Reported in: 1995(1)WLC498; 1994(2)WLN623

..... powers conferred on the central government control on production supply and distribution of the essential commodity is contemplated the regulation or prohibition there fore could fall within the purview of ..... the essential commodities act the exercise of such power should not be violative of fundamental right guaranteed .....

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