Commodity - Judgment Search Results

Fargo Freight Ltd. (Formerly Electric Exports Ltd.) Vs. Commodities Ex ...

Court: Delhi

Reported in: [2001]106CompCas545(Delhi); 2000(54)DRJ411

vikramajit singh j 1 this is an application filed on behalf of defendant no 3 under order 39 rule 4...

General Commodities Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2000)(93)LC185Tri(Bang.)alore

1 appellant has challenged the imposition of redemption fine of rs 20 000 and penalty of rs 2000 in terms...

M. B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

..... 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 ..... revenue authorities and the tribunal it has to be held that a commercially different commodity has come into existence i have quoted hereinabove the certificates filed from various pharmaceutical .....

Srinivas Leather Private Limited Vs. State of Tamil Nadu

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)119STC369Tribunal

..... observing as follows in the present case dressed hides and skins is a separate commercial commodity which emerges after raw hides and skins has been subjected to manufacturing process and therefore ..... been categorically held that if the goods purchased and the goods exported are different commercial commodities then naturally an assessee is not entitled to exemption in respect of the purchases under .....

M.B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)76ITD1(Pune.)

..... revenue authorities and the tribunal it has to be held that a commercially different commodity has come into existence i have quoted hereinabove the certificates filed from various pharmaceutical ..... learned departmental representative like pio food packers case supra are distinguishable but where the commodity retains a continuing substantial identity through the processing stage we cannot say that it .....

M.B. Chemicals Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)76ITD1(Pune.)

..... revenue authorities and the tribunal it has to be held that a commercially different commodity has come into existence i have quoted hereinabove the certificates filed from various pharmaceutical ..... 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 .....

Assistant Commissioner of Income Vs. Nanji Topanbhai and Co.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2001)75ITD478(Coch.)

..... representative submitted that the process the assessee had done did not convert the commodities into a new commodities the assessee was only cleaning removing the dust and other extraneous particles ..... element comes down peeling and removing dust particles do not make the commodity different from primary agricultural commodity so also the case with other items like turmeric kapurkachli kolinjan and .....

Cadila Laboratories Ltd. and ors. Vs. Union of India

Court: Gujarat

Reported in: (2001)1GLR48

..... not deposit the excess amount were unjustly enriching themselves 7 section 3 of the essential commodities act 1955 empowers the central government to issue orders for regulating or prohibiting the ..... securing their equitable distribution and availability at fair prices or for securing any essential commodity for the defence of india or the efficient conduct of military operations without prejudice .....

Shaw Scott Distilleries (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... 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 ..... although the degree of processing is involved in preparing the imfls from potable spirit the commodity continues to possess its original identity notwithstanding the addition of water essence etc in certain .....

Shaw Scott Distilleries (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)76ITD89(Kol.)

..... 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 ..... although the degree of processing is involved in preparing the imfls from potable spirit the commodity continues to possess its original identity notwithstanding the addition of water essence etc in certain .....