Consumption - Judgment Search Results

Rakesh Kumar Jayantilal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... regular accounts in respect of the transportation receipts and the consumption of diesel he further observed that the facts in the ..... the principle of ratio between the gross receipts and diesel consumption was first mooted by the deputy commissioner and not by ..... assessing officer to find out the multiplier of receipts and consumption of diesel the learned judicial member has noted that the .....

Rakesh Kumar Jayanti Lal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD97(Ahd.)

..... 3 tonnes as per experts certificate attached the specific fuel consumption average of this model is 13 kms litre under standard ..... sumul dairy in the city of surat imply greater diesel consumption whereas in carting in outer area by other trucks involved ..... maintained regular accounts in respect of transportation receipts and the consumption of diesel he further observed that facts in the comparable .....

Collector of Central Excise Vs. American Auto Service

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1996)(81)ELT71Tri(Chennai)

..... etc for clearance from the factory for clearance for home consumption are required to be complied with my learned brothers have ..... is postponed till their clearance outside the factory for home consumption or for export and the relevant date for the purpose ..... had already stood manufactured and had already been cleared for home consumption and therefore these could not be treated again as excisable .....

Prem Cables (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56ITD382(JP.)

..... be sustained 15 production of its finished goods by the assessee involves manufacturing process through consumption of electric energy electric energy is supplied to it either by the electricity board or ..... fact that the production of goods was being supervised by officers from excise deptt and consumption of electric energy being checked though occasionally by the officers of the electricity boards .....

Prem Cables (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)54TTJ(JP.)421

..... be sustained 15 production of its finished goods by the assessee involves manufacturing process through consumption of electric energy electric energy is supplied to it either by the electricity board or ..... fact that the production of goods was being supervised by officers from excise deptt and consumption of electric energy being checked though occasionally by the officers of the electricity board .....

State of U.P. and ors. Vs. Modi Distillery and ors.

Court: Supreme Court of India

Reported in: JT1995(6)SC523; 1995(5)SCALE59; (1995)5SCC753; [1995]Supp3SCR119

..... is denatured or not 9 denatured means rendered unfit for human consumption in such manner as may be prescribed by the state ..... places to which any excisable article is to be removed for consumption or according to the varying strength and quality of such ..... the constitution when they used the expression alcoholic liquors for human consumption meant and the expression still means that liquor which as it .....

Assistant Commissioner of Income Vs. Modern Rice Mills.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1995)52TTJ(Chd.)581

..... excessive and by certain calculations made in the assessment order the assessing officer considered the consumption of 3 472 qtls as reasonable the balance quantity of husk amounting to 16 162 ..... for the proposition that simply because according to the assessing officer the assessees explanation for consumption of husk was not acceptable would be no basis for making a trading addition reliance .....

Assistant Commissioner of Vs. Manorajyam

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1995)54ITD116(Coch.)

..... survey party reached a prima facie conclusion that the newsprint consumption was inflated by the assessee it was also noticed in ..... assessments were initially completed under section 143 3 the newsprint consumption and other expenses in respect of kerala bhooshanam which was ..... exercise unrelated to the realities of the situation the newsprint consumption depends upon the total number of copies to be .....

Western Coal Fields Ltd. Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Reported in: 1996(0)MPLJ439

..... of goods specified in schedule ii into each local area for consumption use or sale therein the goods such as synthetic silk fabrics ..... schedule iii are in relation to which entry is made for consumption and not for sale distinction lies between the items mentioned in ..... any place outside thereof including a place outside the state for consumption use or sale therein sub section 2 of section 2 states .....

Madhu Foods Products Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(76)ELT197TriDel

..... premises of the appellants and calculated normal production in terms of consumption of power that rule 173 e of the central excise ..... the power bills it is difficult to see how this power consumption can be correlated with production of metal containers ld counsel ..... find that the production has been calculated on the basis of consumption of electricity no doubt some irregularities have been found in .....