Extracting - Judgment Search Results

Rajashree Oils and Extractions Vs. Deputy Commissioner (Ct), Kurnool a ...

Court: Andhra Pradesh

Reported in: 1998(5)ALD209; 1998(5)ALT9

..... contains some oil estimated to be about 7 to 8 even this oil can be extracted by solvent extraction process under the scheme of the taxation adopted by the a p g s ..... discriminatory rate of tax depending on the raw material from which it is extracted and the method of extraction adopted for extracting the oil groundnut oil viz the end product should be subjected to .....

Rajani Extractions Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Reported in: [1998]111STC794(MP)

..... filed their return in oppugnation they have submitted that the registration was granted for solvent extraction out of minor oil seeds and oil cakes the dealer applied for provisional registration under ..... mentioned his intention to manufacture all kinds of de oiled cakes de oiled meal solvent extracted oil they have further submitted that petitioner had obtained the said certificate by suppression of .....

Bihar Solvent Extraction Co. and ors. Vs. Bihar State Forest Developme ...

Court: Patna

..... no 8 78 filed in the court of subordinate judge deoghar by the bihar solvent extraction company against the bihar forest development corporation ltd and others now stands transferred to the ..... no 226 78 filed by the bihar forest development corporation ltd against the bihar solvent extraction company and others is being heard and the subordinate judge patna shall be hearing the .....

Mysore Breweries Ltd. Vs. Commissioner of Customs

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

Reported in: (1998)(61)ECC277

..... the invoice the goods are mentioned as lupofresh hop extract aromatic hop extract with 30 alpha that the sample was tested only ..... their import licence limit and import licence that since hop extracts were premium products they wanted to import maximum quantity ..... intelligence officer directorate of revenue intelligence that hop flowers pellets extracts were used only for giving bitterness and that no .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC631

..... in the earlier provisions had been referred to the relevant extracts from the statement of objects and reasons of the central ..... to the authoritative case law on the subject the relevant extracts are given below maxwell on the interpretation of statutes twelfth ..... the supreme court judgment the relevant portion of which is extracted below the rationale for conferring on the regional transport authority .....

Tetragon Chemie (P) Ltd. and ors. Vs. Cce and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(63)ECC709

..... customs duty on all these 8 consignments subsequently they contended that rice bran extractions and higher seed extractions were exempted therefore they submitted 8 refund claims the asstt collector rejected the ..... on the subject and judicial pronouncements made we hold that higher seed rice bran extractions are animal feed and correctly classifiable under heading 21 of 2nd schedule export tariff .....

Commissioner of Income-tax Vs. Gomatesh Granites

Court: Chennai

Reported in: [2000]246ITR737(Mad)

..... inter alia industrial undertakings engaged in the manufacture or production of articles the activity of extracting blocks of granite cannot be regarded as manufacture or as production of any new article ..... prove that it is engaged either in the manufacture or in the production of articles extraction of granite cannot be regarded as the result of any manufacturing activity manufacturing implies .....

John A. Sayre Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1999)236ITR652AAR

..... 42 and 44bb section 42 provides for deduction on expenditure incurred on prospecting for or extraction or production of mineral oil section 44bb contains special provision for computing profits and gains ..... in connection with the business of exploration or extraction or production of mineral oils 14 it clearly appears from these provisions that the .....

Godrej Foods Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(107)ELT449Tri(Mum.)bai

..... question by this method soapstock is obtained by treating the solvent extracted oil with caustic soda the benefit of the notification has ..... of oil which itself has been produced by milling or solvent extraction method would be covered by the exemption reference to preparation ..... processes if in the premises of the same factory oil is extracted and refined and the refined oil is hydrogenated it would .....

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court: Kerala

Reported in: [1999]237ITR706(Ker)

..... the scheme of the income tax act also we have already extracted the object of introduction of section 115j discussed in the decisions ..... came up for consideration before the same court in krishna oil extraction ltd v cit 1998 230itr806 mp the assessee in that case ..... of the appellate order of the tribunal the relevant portion is extracted below from the language of section 32ab and the circular thereunder .....