Materialize - Judgment Search Results

Collector of Central Excise Vs. Hindustan Scientific Glass and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)LC452Tri(Delhi)

..... their customers had to remove the extraneous matter out of the material first before re melting it for manufacture of rough glass ..... could not be considered glass both the respondents pleaded that the material could not be considered a manufactured item nor as goods ..... energy have been employed in bringing about the transformation from raw materials to bhagar or glass among the persons dealing in it .....

inspecting Assistant Vs. Dhansiram Agarwalla

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1986)16ITD100(Gau.)

..... small scale industry with the state government authorities it was pointed out that the raw materials required were controlled by the government machinery and the requirements of the assessee were ..... those registers maintained were signed by the superintendent of industries for each arrival of raw materials the contention of the assessee was that the original assessment was made after intensive .....

Commissioner of Income-tax Vs. P.N. Mukherjee

Court: Kolkata

Reported in: [1986]157ITR82(Cal)

..... following observations 7 as regards the departmental appeal against the exclusion of the cost of materials etc we find from the order of the appellate assistant commissioner that a certificate from ..... court reversing the decision of the high court held that since in substance and reality materials supplied by the government always remained the property of the government and the assessee merely .....

Basanta Ram Kedarnath Vs. Income-tax Officer

Court: Kolkata

Reported in: (1986)56CTR(Cal)344,[1987]165ITR777(Cal)

..... appropriate authority that one of the items of loans was a bogus transaction constituted sufficient material for believing that the same transaction which had been the subject matter of the previous ..... more onerous obligation mere production of the books of account or other evidence from which material facts could with due diligence have been discovered does not necessarily amount to disclosure within .....

Harper and Row Vs. Nation Enterprises

Court: US Supreme Court

..... the original and the challenged work traceable to the copying or paraphrasing of uncopyrightable material such as historical facts memoranda and other public documents and quoted remarks of third ..... empowering a court to ignore a copyright whenever it determines the underlying work contains material of possible public importance iowa state university research foundation inc v american broadcasting cos .....

United States Vs. Bagley

Court: US Supreme Court

..... is a probability sufficient to undermine confidence in the outcome this standard of materiality is sufficiently flexible to cover cases of prosecutorial failure to disclose evidence favorable ..... another treatise on evidence explains that there are two components to relevance materiality and probative value materiality looks to the relation between the propositions for which the evidence is .....

Brockett Vs. Spokane Arcades, Inc.

Court: US Supreme Court

..... of prurient as including lust was unconstitutionally overbroad in that it reached constitutionally protected material that merely stimulated normal sexual responses held the court of appeals erred in facially ..... b eagerness enthusiasm footnote 11 roth specifically rejected a standard of obscenity that allowed material to be judged merely by the effect of an isolated excerpt upon particularly .....

Maryland Vs. Macon

Court: US Supreme Court

..... introduced in evidence at trial the jury found respondent guilty of distributing obscene materials respondent appealed contending that a prior judicial determination of probable cause to ..... strict requirements reflect a judgment that the inherently difficult decision respecting whether particular material is obscene can under no circumstances properly be left to investigating authorities engaged .....

Collector of Central Excise Vs. H.M.M. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC2021Tri(Delhi)

..... and considered goods like pyridine alpha picoline beta picoline and gamma picoline and the raw materials that went into their production the tribunal decided that the monthly accounts presented by the ..... product the culmination product the ultimate article that article must receive directly from the raw material or component a contribution without which it would not be that ultimate article but once .....

Sri Balaji Metal Finishers Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1986)15ITD26(Hyd.)

..... polishing cleaning electro degreasing under coating electroplating and post treatment with transparent plastic materials it may be that galvanising is also a complex process to a larger ..... the learned accountant member therefore concluded that electroplating was a process which transformed the materials into certain articles which were commercially different and hence the assessee was engaged .....