Conditionality - Year 1982 - Judgments

Apr 23 1982 (HC)

Frick India Ltd. Vs. Ac Ce and ors.

Court: Punjab and Haryana

Decided on: Apr-23-1982

Reported in: 1992(39)LC329(P& H)

..... plain that ready assembled units such as ice makers bottle coolers display cabinets air conditioners and other air conditioning appliances sold or offered for sale as ready assembled units ..... including package type air conditioners and evaporative type of coolers and parts of refrigerating and air conditioning appliances and .....

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Nov 02 1982 (HC)

Nand Kishore Bagrodia and ors. Vs. Siemens India Ltd. and ors.

Court: Delhi

Decided on: Nov-02-1982

Reported in: ILR1982Delhi607

..... a capacity of 46 tons and 12 other window type air conditioners for providing these extensive facilities the hirer advanced an amount ..... recovered from the tenant for the air conditioning plant and air conditioners provided to them cannot be subjected to property tax and ..... costs to the effect that the air conditioning plant and air conditioners provided by the plaintiffs to the tenant on hire basis .....

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Aug 31 1982 (HC)

Anil Ice Factory and anr. Vs. Union of India and ors.

Court: Gujarat

Decided on: Aug-31-1982

Reported in: 1991LC337(Gujarat); 1984(15)ELT316(Guj); (1982)2GLR714

..... such as ice makers bottle coolers display cabinets and water coolers 2 air conditioners and other air conditioning 10 adappliances which are ordinarily sold or valoremoffered for ..... sale as ready assembled units including package type air conditioners andevaporative type of coolers 3 parts of refrigeration and air conditioningappliances and machinery .....

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Oct 26 1982 (TRI)

A.K. Chellani Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Oct-26-1982

Reported in: (1983)3ITD194(Hyd.)

..... value as per the books of account of the company and an air conditioner at rs 2 464 which also represented the company s book value the ..... the case of car and rs 1 000 in the case of air conditioner and made an addition of rs 11 000 as perquisite taxable in the ..... the assessee s hands he deleted the addition in respect of the air conditioner the assessee is not satisfied with the relief and has come up in .....

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Jul 13 1982 (HC)

Commissioner of Income-tax Vs. Gwalior Commercial Co. Ltd.

Court: Kolkata

Decided on: Jul-13-1982

Reported in: [1983]141ITR930(Cal)

..... be taken of the expenditure incurred in the purchase of air conditioners furniture and fans for the use of the tenants 2 the ..... statutory repairs and the amount spent for the purchase of air conditioners furniture and fans 5 the tribunal in coming to its ..... english authorities we therefore hold that the value of the air conditioners furniture and fans cannot be included while working out the improvement .....

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Oct 07 1982 (HC)

The State of Tamil Nadu Vs. Fedders Lloyd Corporation (P.) Ltd.

Court: Chennai

Decided on: Oct-07-1982

Reported in: [1984]56STC191(Mad)

..... of rs 50 for each refrigerator and rs 180 as labour charges for each air conditioner since the business places of the assessee and the purchaser were in one and the .....

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Oct 29 1982 (HC)

The Ahmedabad Manufacturing and Vs. the Union of India (Uoi) and ors.

Court: Gujarat

Decided on: Oct-29-1982

Reported in: 1983LC1D(Gujarat)

..... to be kept in view m s volt as is a manufacturing concern of air conditioners water coolers etc and had its own sale organisations for sale at its varous offices .....

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Jul 27 1982 (TRI)

industrial Credit and Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jul-27-1982

Reported in: (1983)3ITD99(Bang.)

..... and vehicles of all descriptions machinery equipment tools and instruments of all descriptions refrigerators air conditioners washing machines and other equipment of personal use or otherwise or television and all types .....

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Oct 26 1982 (HC)

Ahmedabad Mfg. and Calico Prtg. Ltd. and ors. Vs. Union of India

Court: Gujarat

Decided on: Oct-26-1982

Reported in: 1984(2)ECC63; 1982(10)ELT821(Guj); (1983)1GLR1

..... have to be kept in view m s voltas is a manufacturing concern of air conditioners water coolers etc and had its own sale organisations for sale at its various offices .....

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Feb 17 1982 (HC)

Bharat Sales Limited Vs. the State of Gujarat

Court: Gujarat

Decided on: Feb-17-1982

Reported in: [1982]49STC360(Guj)

..... following words dear sir sub determination under section 62 we are dealing in refrigerators air conditioners water coolers televisions and autovolters transformers etc but on our item viz autovolters transformer ..... to conclusion that accessories sold by dealer were for use of refrigerator or air conditioner sales tax to be paid accordingly evidence collected if discloses that accessories sold not .....

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