Compressor - Year 1981 - Judgments

Jun 18 1981 (HC)

Elgi Equipments (P.) Ltd. Vs. the State of Tamil Nadu

Court: Chennai

Decided on: Jun-18-1981

Reported in: [1982]51STC45(Mad)

..... 1 elgi equipments p ltd coimbatore hereafter called the assessee manufactures and deals in air compressors for the purpose of manufacture the assessee purchases iron and steel goods such as r ..... but puts them into a process of manufacture outcomes from this process fully manufactured air compressors which the assessee thereafter sells in the market the manufacturing process also leaves behind certain .....

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Mar 18 1981 (HC)

Smt. Madan Debi Kundalia Vs. Alpine Dairy Ltd.

Court: Kolkata

Decided on: Mar-18-1981

Reported in: [1983]54CompCas41(Cal)

..... that the said rs 15 000 represented the advance towards bittzer compressor complete with a condenser oil separator pipe and fittings etc ..... trying to extort money by supplying a different make of compressor and also is guilty of similar acts with other customers ..... has been disclosed by the petitioning creditor is for freezking compressor and therefore the petitioning creditor s claim is bona fide .....

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Apr 01 1981 (HC)

Electronics Limited Vs. Union of India and Others

Court: Delhi

Decided on: Apr-01-1981

Reported in: 1981(8)ELT496(Del)

..... of air conditioners the petitioner purchase amongst others the parts from other indigenous manufacturers namely compressors thermostats and starting relays under item no 29 a of the first schedule to ..... falling under item 29 a of central excise tariff the components specified are i compressors ii thermostats iii starting relays and control switch iv overload protection and electric motor .....

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Dec 22 1981 (HC)

K.S. Narayanan and ors. Vs. S. Gopinathan

Court: Chennai

Decided on: Dec-22-1981

Reported in: 1982CriLJ1611

..... which belonged to another brother of a 1 they paid hire charges heavily for the compressors earth moving equipment bulldozers and transport vehicles of abcoy and co which is also a .....

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Oct 01 1981 (HC)

Pandit Brothers Vs. Union of India and Others

Court: Delhi

Decided on: Oct-01-1981

Reported in: ILR1982Delhi791; [1982]50STC67(Delhi)

..... head office in the union territory of delhi and carried on the business of air compressors and garage equipment in its factory at faridabad in the haryana state orders for the .....

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Dec 14 1981 (HC)

Calicut Refrigeration Co. Vs. Collector of Customs and Central Excise ...

Court: Kerala

Decided on: Dec-14-1981

Reported in: 1982(10)ELT106(Ker)

..... workshop he had described the various parts of the sane pointing out that the motor compressor and cooling condenser were all fitted on a base in the adjacent room whereas the .....

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Oct 13 1981 (HC)

Commissioner of Income-tax, Tamil Nadu-iii Vs. Sundaram Clayton Ltd.

Court: Chennai

Decided on: Oct-13-1981

Reported in: [1982]136ITR315(Mad)

..... incorporated some time in 1962 its busines is in the manufacture and sale of air compressor equipments for automotive vehicles and industrial equipment it entered into a technical collaboration agreement with .....

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Jun 03 1981 (HC)

Oil India Limited Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jun-03-1981

Reported in: (1981)24CTR(Cal)276,[1982]135ITR713(Cal)

..... assessee has claimed deduction of rs 61 565 being guarantee commission for purchase of gas compressor similar claim for guarantee commission made in 1969 70 has been disallowed as of a .....

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Jul 29 1981 (HC)

Commissioner of Income-tax Vs. Sundaram Clayton Ltd.

Court: Chennai

Decided on: Jul-29-1981

Reported in: (1982)30CTR(Mad)170; [1982]133ITR34(Mad)

..... assessee is a company carrying on the business in the manufacture and sale of air compressor equipments for automobile vehicles it had taken sub contracts from various other companies connected with .....

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Aug 07 1981 (HC)

S.K. Patel Family Trust (Proprietor of Nirma Chemical Works) and ors. ...

Court: Gujarat

Decided on: Aug-07-1981

Reported in: (1982)1GLR670

..... factories by specially designed motor tankers which are also fitted with compressors for quick and easy delivery the petitioners case is that ..... word ordinarily in support of his contention and urged that ordinarily compressors attached to the motor tankers are put in use for ..... pointed out that some of the motor tankers have no compressors and on that account the electrically operated pump near the .....

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