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Process And Processing - Judgment Search Results

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Apr 04 1995 (HC)

Chillies Export House Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: 1996(56)ECC112; [1996]220ITR411(Mad)

..... new or different article having distinctive name character or use results from particular process or processes such process or processes would amount to manufacture the court has however pointed out that ..... the tribunal has taken the correct view of law the reference is answered accordingly processing industrial company assessee company sorting and grading chillies as per agmark specification to make .....

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Jun 16 1983 (HC)

New Shakti Dye Works Pvt. Ltd. and Mahalakshmi Dyeing and Printing Wor ...

Court: Mumbai

Reported in: 1984(3)ECC274; 1983LC1142D(Bombay); 1983(14)ELT1736(Bom)

..... a new or different article having a distinctive name character or use result from particular processes such processes would amount to manufacture in a later decision in allenbury engineers v s r ..... would be difficult for us to accept the contention of the petitioners that these processes are not processes of manufacture as already pointed out the identity of the final material which emerged .....

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Oct 04 2005 (HC)

Ankit Pipes Pvt. Ltd. and ors. Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (2006)142PLR652

..... sri venkateshwara pipes ltd and m s kanoria sugar and general by employing another process viz mazza process were impleaded as respondents no 5 and 6 respectively on their moving applications under ..... the petitioners 5 it is averred that in fact there is no process like automated lamination process within the magnani process for the purpose of manufacturing ac pressure pipes as pleaded by the .....

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Sep 23 2008 (HC)

Kayal Coal Enterprises, Zenith Steels Vs. State of Orissa Represented ...

Court: Orissa

Reported in: 106(2008)CLT627

..... the cut trees into logs which is sold by the forest corporation is a manufacturing process as process of making altering or shaping of an article is carried on inasmuch as the ..... would not have included within its ambit mixing collecting extracting altering ornamenting finishing or otherwise processing treating and adapting of goods in which cases generally the commercial identity of the concerned .....

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May 13 2004 (HC)

D.P. Agrawal Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: (2005)193CTR(MP)297; [2005]272ITR118(MP); 2004(3)MPLJ338

..... brass was separated by dismantling of the guns by mechanical and manual process thus the same was a processing and process of manufacture it was not necessary that the brass obtained should have ..... the apex court has held that whether the effect of various activities including fumigation is processing required proper evaluation from technical persons so as to ascertain whether the various activities .....

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Aug 08 2008 (HC)

Tapa Traders Vs. Krishi Upaj Mandi Samiti and anr.

Court: Madhya Pradesh

Reported in: 2008(4)MPHT357

..... pisciculture or forest as specified in the schedule section 2 1 mmm defines processing as under processing means powdering crushing decorticating husking parboiling polishing ginning pressing curing or any ..... commodity that is material for the purpose of determining whether the operation constitutes processing thus processing may be an intermediate stage in manufacture and until some change has taken .....

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Sep 20 2006 (HC)

Progressive Constructions Co. and ors. Vs. South Central Railway and o ...

Court: Andhra Pradesh

Reported in: 2006(6)ALD570

..... quantity of the mineral being transported from the mining area to its factory for processing after processing the rough stone in its factory the petitioner is obtaining its final product of ..... forbid for application of irrelevant factors for deriving the estimated quantities derived in industrial process in mining industry therefore the quantities of ballast produced including air voids by utilizing .....

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Oct 27 1995 (HC)

V.M. Salgaocar Bros. (P) Ltd. Vs. Commissioner of Income Tax

Court: Karnataka

Reported in: ILR1995KAR3334; [1996]217ITR849(KAR); [1996]217ITR849(Karn); 1996(41)KarLJ79

..... that which was eventually sold to the public after subjecting the same to different processes the processes to which the green tea leaves plucked from the tea gardens were subjected included ..... withering crushing roasting fermentation sizing grading etc notwithstanding these processes the supreme court held that there was no substantial change in the character of .....

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Nov 03 1967 (HC)

V. Mohamed Haneef and Co. and Ors. Vs. Regional Director, Employees' S ...

Court: Chennai

Reported in: AIR1969Mad155; (1969)ILLJ586Mad

..... works enumerated therein where power is used would make the process a manufacturing process carried on with the aid of power pumping oil water ..... received by the petitioner factory and used in some manufacturing process the process itself is carried on with the aid of power the ..... of which with the aid of power would make the process a manufacturing process sub clause 2 which reads pumping of oil water .....

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Jan 17 1989 (SC)

Siddeshwari Cotton Mills (P) Ltd. Vs. Union of India (Uoi) and anr.

Court: Supreme Court of India

Reported in: AIR1989SC1019; 1989(20)ECC1; 1989(39)ELT498(SC); JT1989(1)SC150; 1989(1)SCALE101; (1989)2SCC458; [1989]1SCR214; [1989]75STC75(SC); 1989(1)LC369(SC)

..... schedule to the act which is manufactured on power looms without spinning or processing plants installed and worked with the permission of the textile commissioner likewise notification ..... mercerising dyeing printing water proofing rubberising shrink proofing organdie processing which precede the expression or any other process contemplate processes which impart a change of a lasting character to .....

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