Compressor - Year 1995 - Judgments

Aug 23 1995 (HC)

Commissioner of Income-tax Vs. K.G. Khosla Compressors Ltd.

Court: Delhi

Decided on: Aug-23-1995

Reported in: [1996]221ITR582(Delhi)

dr m k sharma j 1 in this petition under section 256 2 of the income tax act 1961 hereinafter...

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Feb 03 1995 (HC)

M/S. Ranjit Commercial Enterprises Vs. P.R. Ashokanand S/O Late P. Ram ...

Court: Karnataka

Decided on: Feb-03-1995

Reported in: AIR1996Kant1; ILR1995KAR653; 1995(3)KarLJ32

..... bank of india under agricultural finance scheme towards purchase of air compressors drilling rods and other accessories use of the air compressors drilling rods and other accessories in case of applicant who .....

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Oct 11 1995 (TRI)

Shehla Enterprises Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-11-1995

Reported in: (1995)(80)ELT360TriDel

..... engines and most of the engines were found fitted with alternators compressors clutch and gear box the goods were re examined in ..... represents the true transaction value and that the gear box and compressors are the integral parts of the diesel engines and hence ..... 1800 cc found fitted with or without gears alternators clutches and compressors and also found to be diesel engines of different makes .....

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May 31 1995 (TRI)

Sanden Vikas (i) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-31-1995

Reported in: (1995)(78)ELT540TriDel

..... issue for decision in this appeal is whether goods described as air conditioning kits including compressor and blower are eligible for benefit of exemption provided in the notification no 166 dated ..... provide the term car conditioning kit would exclude kit or assembly which contains automatic gas compressor with or without magnetic clutch subsequent to the amendment to the notification on 20 3 .....

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Feb 28 1995 (TRI)

Prashant Khosla Pneumatics Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Feb-28-1995

Reported in: (1995)54ITD229(Delhi)

..... and had specifically confirmed that they had directly dealt with the assessee and purchased the compressors without any assistance from third parties c they are also confirmed that the purchases had ..... the assessing officer explaining the modus operandi followed by the assessee for marketing of its compressors in this letter the assessee claimed that the permanent account numbers of the parties and .....

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Jun 02 1995 (TRI)

Shriram Industrial Enterprises Vs. Coll. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-02-1995

Reported in: (1996)(85)ELT324TriDel

..... case are that the appellants are engaged in the manufacture of compressors falling under tariff item 29 a of the central excise ..... from the factory but between 1982 to 1985 the value of compressors sold from the depots showed a steep increase to rs ..... amounts collected towards handling and miscellaneous charges on the sale of compressors from the depots by m s shriram refrigeration industries limited .....

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Oct 10 1995 (HC)

Kirloskar Diesel Recon Pvt. Ltd. and Another Vs. Kirloskar Proprietary ...

Court: Mumbai

Decided on: Oct-10-1995

Reported in: AIR1996Bom149; 1996(2)BomCR642; (1996)98BOMLR972

..... fashions ld and harold harley sales ld reported in 71 rpc 57 k g khosla compressors v khosla extraktions ltd reported in air1986delhi181 poddar tyres ltd v bedrook sales corporation reported ..... 2nd respondent carries on business inter alia of manufacturing power driven pumps valves hermetic sealed compressors units machine tools sugar can crushers etc the 3rd respondent carries on business inter alia .....

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Sep 07 1995 (HC)

Commissioner of Income-tax Vs. S.C.S. Rig Service

Court: Chennai

Decided on: Sep-07-1995

Reported in: [1996]220ITR64(Mad)

..... held in an almost identical situation that the abovesaid rigs and compressors cannot be integral parts of the abovesaid motor lorries the relevant ..... therein is as follows page 20 merely because the rig and compressor are mounted on a lorry to facilitate easy and convenient ..... place to another it cannot be said that the rig and compressor either constitute integral parts of a lorry by themselves nor can .....

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Jan 27 1995 (TRI)

Collector of Central Excise Vs. Prashant Khosla Pneumatic Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jan-27-1995

Reported in: (1995)(78)ELT70Tri(Mum.)bai

..... returned they paid the countervailing duty since the item was exported under bond the said compressor was received in their factory it was subjected to reconditioning after which it was cleared ..... for countervailing duty has already been dismissed by the assistant collector of customs 3 the compressor which has been subjected to countervailing duty on import has been brought inside the factory .....

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Oct 31 1995 (TRI)

indrol Lubricants and Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-31-1995

Reported in: (1996)(83)ELT432TriDel

..... and rightly shown the classification as their product was being used for lubrication of refrigeration compressors and hence sometimes described as refrigeration oil or a speciality oil but its basic function ..... oil bharat petroleum etc to show that they were also manufacturing oil similarly for refrigeration compressors they had also produced documents from the users such as hindustan lever to show .....

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