Converted - Year 1997 - Judgments

Apr 16 1997 (TRI)

Converter Adhesives and Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-16-1997

Reported in: (1999)(114)ELT203Tri(Mum.)bai

1 these stay applications arising out of the above common order of the commissioner of central excise mumbai iii are...

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Mar 04 1997 (TRI)

Converter Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Mar-04-1997

Reported in: (1999)(112)ELT980Tri(Mum.)bai

1 the issue for decision in this appeal is whether the goods described as containers in unassembled condition and used...

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Nov 27 1997 (TRI)

Collector of Central Excise Vs. Plastic Converters

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-27-1997

Reported in: (1998)(98)ELT434TriDel

1 this reference application is filed by the department on the ground that the following question of law arises with...

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May 28 1997 (TRI)

Banco Products (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: May-28-1997

Reported in: (1997)63ITD370(Ahd.)

..... neither a case where issue of equity shares or convertible partly convertible debenture was involved before us is the case where ..... high courts referred to supra deals with issue of convertible partly convertible debentures in the case before us the issue relates ..... but in view of legal amendments as noted above such convertible portion had characteristics of equity shares which becomes further clear .....

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May 28 1997 (TRI)

Banco Products (India) Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: May-28-1997

Reported in: (1997)59TTJ(Ahd.)387

..... neither a case where issue of equity shares or convertible partly convertible debenture was involved before us is the case where ..... high courts referred to supra deals with issue of convertible partly convertible debentures in the case before us the issue relates ..... but in view of legal amendments as noted above such convertible portion had characteristics of equity shares which becomes further clear .....

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Jul 25 1997 (TRI)

Commr. of C. Ex. Vs. Tokushu Menon Paper Mfg. Co. Ltd.

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

Decided on: Jul-25-1997

Reported in: (1998)(102)ELT481Tri(Chennai)

..... specific use on specific ecg machines the process of cutting and slitting imparted on the converted jumbo rolls transforms and manipulate the said jumbo roll to a commercially recognisable ecg paper ..... to refer to 1 modification or raw paper by coating impregnating laminating and corrugating wet converting and 2 fabrication of a multitude of finished products such as bags cartons packaging materials .....

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Feb 12 1997 (TRI)

In Re: Jersey India Ltd.

Court: Company Law Board CLB

Decided on: Feb-12-1997

Reported in: (1997)88CompCas864

..... 81 1a for issue of 19 90 000 non cumulative convertible preference shares in terms of the relevant sebi guidelines through ..... party who subscribes to the preference shares which will be automatically converted into equity shares would like to ensure that the availability ..... the period of 18 months of issue of non cumulative convertible preference shares the sanction shall however be subject to the .....

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Jul 08 1997 (TRI)

Rahul Kumar Bajaj Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Jul-08-1997

Reported in: (1998)64ITD73(Nag.)

..... of development rebate had held that when individual business was converted into partnership business there was a transfer of the assets ..... without examining that the assessee had applied any device in converting the equity shares first into stock in trade and then ..... clearly established that the transfer was merely a device for converting the asset into money which would substantially remain available for .....

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Mar 04 1997 (TRI)

Mangalore Chemicals and Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-04-1997

Reported in: (1997)(93)ELT548TriDel

..... electrical static convertors may be divided into categories such as semiconductor converters gas charged converters convertor cum mechanical converting element 6 it has been categorically stated in the appeal ..... standards for semi conductor which defines uninterruptible power system as a combination of converters switches and energy storage machines for e g batteries constituting power system for .....

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May 09 1997 (HC)

Nagjibhai Bhimjibhai and anr. Vs. President, Gariadhar Nagar Panchayat ...

Court: Gujarat

Decided on: May-09-1997

Reported in: (1997)3GLR1921

..... municipality who are continued in service without any break on 11 2 1969 in converted grarn nagar panchayat and have given resignation thereafter this condition contemplates the following conditions ..... the voluntary retirement under the relevant service rules of the erstwhile municipalities which were converted into gram nagar panchayat the matter would have been different where the provision for .....

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