Component - Year 1982 - Judgments

Jun 07 1982 (HC)

Avery India Ltd. Vs. Controller, Weights and Measures, Govt. of West B ...

Court: Kolkata

Decided on: Jun-07-1982

Reported in: AIR1982Cal520

..... matter of fact manufactured 7 344 weighing instruments but the figure 7 344 represented the component parts of weighing instruments before they were assembled indeed in the application for renewal it ..... but to weighing instrument or measuring instrument a complete instrument comes into existence after the component parts are assembled but that is of little significance in our opinion for the purposeof .....

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May 21 1982 (HC)

Ashoka Cement Ltd. Vs. Union of India

Court: Delhi

Decided on: May-21-1982

Reported in: 22(1982)DLT363; 1982(3)DRJ393; 1982RLR629

..... against them for recovery of sales tax livable on the freight component of sale price for cement supplied under the terms of the ..... into not claiming the amount of sals tax on the freight component of the price from the central government we think that in ..... was bound to pay the amount of sales tax on the freight component of the price the supreme court accordingly reviewed the aforesaid observations .....

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Sep 24 1982 (HC)

Brooke Bond India Ltd. Vs. Union of India and ors.

Court: Andhra Pradesh

Decided on: Sep-24-1982

Reported in: 1984(3)ECC107; 1984(15)ELT32(AP)

..... treat the manure mixture as the same article as the components themselves the following observations made in this decision are pertinent ..... different from the ingredients composing the mixture and as the components of the mixture purchased within the state had suffered tax ..... has to be treated as a different article from its component parts the question whether there is any manufacturing process involved .....

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Mar 09 1982 (HC)

Prabhat Cotton and Silk Mills Ltd. Vs. Union of India

Court: Gujarat

Decided on: Mar-09-1982

Reported in: 1982(10)ELT203(Guj)

..... 5 08 have been paid in connection with the landing charge component to which exception is being taken now whereas on another occasion ..... those who have been paying customs duty on the landing charge component included in the assessable value would be entitled to refund of ..... not have to pay this tiny duty on the landing charge component included in the assessable value of the imported goods hereafter .....

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Mar 09 1982 (HC)

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi) and or ...

Court: Gujarat

Decided on: Mar-09-1982

Reported in: (1982)1GLR557

..... 5 08 have been paid in connection with the landing charge component to which exception is being taken now whereas on another occasion ..... those who have been paying customs duty on the landing charge component included in the assessable value would be entitled to refund of ..... not have to pay this tiny duty on the landing charge component included in the assessable value of the imported goods hereafter .....

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Sep 30 1982 (TRI)

Desai Lallubhai Construction Co. Vs. Fourth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-30-1982

Reported in: (1983)3ITD213(Mum.)

..... long joint pipes resulting from the joining of the smaller pipes were different from their components and since a new product emerged out of the original constituents the process involved manufacture ..... article which was totally different from the parts and would amount to manufacture evidently the component parts which were assembled brought into existence a new and different article i e an .....

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Oct 13 1982 (TRI)

inspecting Assistant Vs. Cosmopolitan Trading Corpn.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Oct-13-1982

Reported in: (1985)14ITD327(JP.)

..... out earlier that exchange rate profits will consist of two components the second component on account of remittance being the difference from the ..... we have pointed out earlier in paragraph no 11 the two components of such gains or losses only the gains or losses ..... no difficulty since the revenue has not brought on record the component of the exchange rate gains representing the appreciation in money .....

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Nov 30 1982 (TRI)

income-tax Officer Vs. S. Viswanathan (Printers and

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Nov-30-1982

Reported in: (1983)5ITD20(Mad.)

..... 20 per cent of such profits and gains which form the component part of total income after all deductions then the wording of ..... measure for ascertaining the deduction rather than the profit being the actual component of the total income as computed in accordance with the provisions ..... that is the net income from the business which is a component part of the total income and not the gross income from .....

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Dec 08 1982 (HC)

Sri Venkateswara Beedi Leaves Contractors and ors. Vs. the State of An ...

Court: Andhra Pradesh

Decided on: Dec-08-1982

Reported in: [1983]54STC182(AP)

..... collection charges in fact the agreement at more than one place uses the expression royalty component the expressions tendered rate sales amount and purchase amount are used interchangeably admittedly both royalty ..... how the sale price or the purchase price is made up and what are its components it is equally immaterial from the point of view of the purchaser whether the collection .....

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Jun 30 1982 (HC)

Ramnugar Cane and Sugar Company Ltd. and ors. Vs. Union of India (Uoi) ...

Court: Rajasthan

Decided on: Jun-30-1982

Reported in: 1983(12)ELT6(Raj); 1982()WLN543

..... and thus refused to pay duty on the cost of packing component of its vegetable products the assistant collector central excise jaipur visited ..... since october 1 1975 as duty on the cost of packing component of the value of its vegetable products and further praying ..... the cost of such canning would therefore re present an essential component of the value of the vegetable product vanas pati for assessing .....

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