Process And Processing - Judgment Search Results

The Famous Cine Laboratory and Studio Ltd. Vs. State of Maharashtra

Court: Mumbai

Reported in: [1975]36STC104(Bom)

..... were a manufacturer of goods 3 whether in purchasing chemicals and other processing materials for processing films of their customers in the applicants laboratory the applicants were carrying ..... dealers under section 2 11 ii manufacture applicants purchased chemicals and other processing materials for processing films of their customers applicants consumed chemicals and other materials in course .....

Renegotiation Bd. Vs. Grumman Aircraft

Court: US Supreme Court

..... disclosed pursuant to the relevant provisions of the act is an understanding of the renegotiation process a process that itself serves to define the documents in issue and hereinafter described footnote 1 ..... of appeals for the district of columbia circuit syllabus pursuant to the government contract renegotiation process in effect under the renegotiation act of 1951 for so called class a cases those .....

N.P. Nathwani Vs. the Commissioner of Police

Court: Mumbai

Reported in: (1976)78BOMLR1

..... inasmuch as the only exception made in the order was with respect to funeral processions and religious processions and therefore it would not have been possible to secure the district magistrate s ..... of public amusements are held therein have been excepted while in regard to processions three types of processions religious marriage and funeral have been excepted p thirdly it is provided in .....

Commissioner of Sales Tax Vs. Habib Kasambhai

Court: Mumbai

Reported in: [1975]35STC560(Bom)

..... drums purchased by the respondents the only contention advanced by the department was that the process of repairing the drums itself amounted to manufacture within the definition of the said expression ..... section 2 17 manufacture activity should result in transforming a thing into different commercial commodity process of repairing drums does not amount to manufacture within purview of section 2 17 .....

Jasmine Mills Ltd. Vs. A.V. Venkateshwaran and ors.

Court: Mumbai

Reported in: (1977)79BOMLR438; 1976MhLJ400

..... of the total product would be classified as cotton fabrics and subjecting it to appropriate processing duty was a mere administrative matter for which instructions could be issued under rule 233 ..... that because the direction completely vitiated the proceedings and made a mockery of the judicial process the supreme court ought to consider the legality of the direction notwithstanding the fact that .....

Commissioner of Income-tax, Bombay City-iii Vs. Oxford University Pres ...

Court: Mumbai

Reported in: [1977]108ITR166(Bom)

..... major structural repairs but it was plastering work that was undertaken by adopting sophisticated process called uniting process and therefore it will not be possible to accept the contention of mr ..... current repairs or accumulated repairs the tribunal therefore held that the amounts spent in uniting process and the architects fees in connection therewith was an expenditure incurred for the repairs .....

The State Vs. B. Raghurama Shetty and ors.

Court: Karnataka

Reported in: 1975(2)KarLJ185; [1975]35STC360(Kar)

..... a different form and subserves different purposes from the original material every manufacture involves processes but every process cannot be said to be a manufacture there is a sharp line of demarcation ..... manufacture according to the dictionary meaning or in its grammatical sense as by means of processing paddy is converted into rice for consumption or utilisation and therefore it must be held .....

Commissioner of Income-tax, Bombay City-i Vs. Caltex Oil Refining (i) ...

Court: Mumbai

Reported in: [1976]102ITR260(Bom)

..... clear that without the fencing put up around the processing units the processing units could not be at all put to ..... to the conclusion that the fencing constructed around the refinery processing units constituted plant for the purpose of granting depreciation ..... to the conclusion that the fencing constructed around the refinery processing units constituted plant for the purpose of granting depreciation .....

Ogale Glass Works Ltd. Vs. the Union of India

Court: Mumbai

Reported in: (1977)79BOMLR37

..... glass and glassware which may be produced by the blow process or mould process is cooled and if necessary polished packing such goods ..... during transport and delivery to the buyer is not a process incidental or ancillary to the completion of the manufactured product ..... of goods under section 4 whether packing of glassware is a process incidental or ancillary to the completion of the manufacture of .....

The Commissioner of Sales-tax, U.P. Vs. SarIn Textiles Mills

Court: Supreme Court of India

Reported in: AIR1975SC1262; (1975)4SCC308; [1975]SuppSCR228; [1975]35STC634(SC); 1975(7)LC401(SC)

..... upon its ordinary dictionary meaning in that sense weaving implies the process of forming thread into fabric by interlacing the most important ..... 23 p 342 1971 edn 16 thus weaving is the process of combining warp and weft components respectively lengthwise and cross ..... length extending from the cloth already formed into two sheds the process is called shedding the sequence of primary operations in one .....