Commodity - Judgment Search Results

C. Chandravathi Vs. Managing Director, Andhra Pradesh State Essential ...

Court: Andhra Pradesh

Reported in: 1995(3)ALT188

orderm n rao j 1 this appeal is from the judgment of a learned single judge in writ petition no...

V.M. Salgaocar Bros. (P.) Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

..... by the revenue that the process which the leaves underwent brought about a commercially different commodity in the following words at page 395 unlike many agricultural products tea leaves are not ..... since the ore that is produced cannot be regarded as a commercially new and distinct commodity from the ore of different specifications blended together the following passage from the judgment clearly .....

S.D. Fine Chem (Pvt.) Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after purification the chemicals lose their original identity and characteristics and become distinct new excisable commodities due to change in purity he relies upon the decision of the hon ble ..... view that on account of the distillation recrystallisation undertaken by the appellants no new commercial commodity has come into existence having a distinct name character or use the activity of .....

Concord International (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT135TriDel

..... the operation it is the effect of the operation on the commodity that is material for the purpose of determining whether the operation ..... material to a process of manufacture deveopment or where therefore any commodity is subjected to process or treatment with a view to its ..... the operation it is the effect of the operation on the commodity that is material for the purpose of determining whether the .....

Commissioner of Sales Tax Vs. Rajshree Electronics

Court: Mumbai

Reported in: 1997(96)ELT517(Bom)

..... because despite the processing involved in preparing pineapple slices from the original fruit the commodity continued to possess its original identity notwithstanding the removal of inedible portions the ..... cassette tapes and the recorded cassette tapes are two different and distinct commercial commodities having separate identrty the position however might be different where cassettes are sold .....

Kotah Stone Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT145TriDel

..... were not manufactured goods since there was no transformation by processing into a commercially distinct commodity and the end product was known as marble in trade parlance further this issue had ..... degree of processing is involved in preparing pineapple slices from the original pineapple yet the commodity continues to possess its original identity in spite of the removal of inedible portions the .....

Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Mahalaxmi Sto ...

Court: Mumbai

Reported in: 1995(2)MhLj561

..... since the ore that is produced cannot be regarded as a commercially new and different commodity from ore of different specifications blended together it is commercially the same article namely ore ..... to manufacture because processed and frozen shrimps prawns and lobsters are commercially regarded the same commodity as shrimps prawns and lobsters sterling foods 1986 26 elt3 sc 8 in the present .....

Mahima Prasad Sahu Vs. Collector, Cuttack and ors.

Court: Orissa

Reported in: AIR1995Ori263; 1995(I)OLR363

..... legality of the proceeding initiated under section 6a of the essential commodities act 1955 in short the act before the district collector ..... premises shops or show rooms the stock position of each essential commodity in his possession by writing on a board the words ..... or show rooms a list indicating the opening stock of such commodities in his possession and wholesale prices thereof each day and .....

Siggil India Limited (Formerly the South India Carbonic Gas Industries ...

Court: Chennai

Reported in: (1996)1MLJ98

..... itself has differentiated the pure and impure gases as different commercial commodities liable to single point taxation and it is within the ..... was nothing to show that this was treated as a different commodity in commercial circles the department could not subject the second ..... some other form when it was sold as a separate commercial commodity would make no difference for purposes of the law of .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC515Tribunal

..... share in the collection of additional excise duty on the commodity or commodities in question as regards a luxury tax which is imposed ..... to lay down different rates of tax for different types of commodities by making such selection the legislature does not make any ..... section 2 gives a few definitions clause c defines luxuries as commodities specified in the schedule for enjoyment over and above the .....