Commodity - Judgment Search Results

Mmtc Limited Vs. International Commodities Export Corporation and ors.

Court: Delhi

Reported in: 2004(1)ARBLR12(Delhi); 108(2003)DLT474; 2004(72)DRJ442; 2004(1)RAJ287

mahmood ali khan j 1 this order will dispose of an application filed by the petitioner under section 5 and...

Hashyabala Ghosh and ors. Vs. Ghanshyam Nunia

Court: Guwahati

s k kar j 1 although not at the time of admission but during the hearing of this appeal the...

Jindal (India) Ltd. and anr. Vs. Assistant Commissioner, Commercial Ta ...

Court: Kolkata

Reported in: [2004]136STC492(Cal)

..... of the respondents that upon manufacturing cold rolled strips from hot rolled strips a different commodity admittedly emerges and therefore hot rolled strips were not purchased for resale as required under ..... judgment which are set out hereinbelow the question whether tanned skins and hides are different commodities from raw skins and hides has been considered by courts a few times considering various .....

itel Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(93)ECC639

..... under section 4a inasmuch as the definition of retail sale under rule 2 of packaged commodities rules included distribution or delivery through the retail sales agencies or other instrumentalities for ..... has considered in detail the requirements under standards of weights and measures act and packaged commodities rules particularly the scope of exemption under rule 34 and has held that specified .....

Comet Foods and Metal Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)95TTJ(Mum.)440

..... the test that is required to be applied is does the processing of the original commodity bring into existence a commercially different and distinct article the learned counsel further contended that ..... totally different and are also separately saleable in the market as an independent and separate commodity these tin plates cut to size are commercially known as different product from the materials .....

Anz Grindlays Bank Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)88ITD53(Delhi)

..... itself did not fall within the ambit of the word commodity commodity must be an object which is actually sold and not ..... rule of interpretations in support of the contention that word commodity would itself include the securities and units 13 rival contentions ..... the expression including stocks and shares after the words commodity if the word commodity included within its ambit such items whenever the .....

Kumar Paints and Mill Stores Vs. Commissioner of Trade Tax

Court: Allahabad

Reported in: [2004]136STC161(All)

..... after staining or tinting by stainers it remained paint and no independent distinct commercial commodity came into existence he submitted that the process of tinting staining is not the ..... degree of processing is involved in preparing pineapple slices from the original pineapple yet the commodity continues to possess its original identity notwithstanding the removal of inedible portions the slicing .....

R.R. Sen and Brothers Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)95TTJ(Kol.)398

..... this he proceeded to establish that according to the dictionary meaning also merchandise should include commodities that are bought and sold in accordance with the interpretation of statutes where a word ..... with reference to eligibility of deduction under section 80hhc according to chamber dictionary merchandise means commodities or goods that are bought and sold in business and the goods bought and .....

iqra Traders Vs. State of Tamil Nadu

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2003)132STC471Tribunal

..... classified the granite blocks and polished granite slabs as different entries and held both commodities are different commodities and he has set aside the order passed by the appellate assistant commissioner ..... that the granites have been classified into different sub entries as they are different commodities and the legislature has made it clear that granite blocks are different from polished .....

Paschimi Raj. Dugdh Utpadak Sahakari Sangh Ltd. Vs. State of Rajasthan ...

Court: Rajasthan

Reported in: RLW2004(1)Raj486; 2004(1)WLC639

..... of the petitioner about manufacture that it would bring into existence a new commercially different commodity would have been a futile exercise particularly keeping in view that the ultimate remedy of ..... into existence milk of different fat contents does not bring into existence any different commercial commodity so as to treat skimmed milk as raw material milk of different fat contents commercially .....