Process And Processing - Judgment Search Results

Bush Vs. Vera

Court: US Supreme Court

..... a manageable constitutional standard and to allow for some faith in the political process that process not only evolved the very traditional districting principles that the court has pledged ..... racially polarized voting attributable to texas long history of discrimination against minorities in electoral processes among the conditions that must be satisfied to render an interest in remedying .....

Subodh S. Shah and ors. Vs. Director, Food and Drugs, Food and Drugs C ...

Court: Gujarat

Reported in: AIR1997Guj83; (1997)1GLR362

..... produce adverse reactions in the recipient following transfusion therapy the collected blood is later processed in the laboratory to obtain its components for specific therapy before the blood is collected ..... they charge professional fee and that they cannot therefore be subjected to regular licensing process hospitals like jaslok and beach candy in bombay depend mostly on blood supplied by commercial .....

Commissioner of Wealth Tax Vs. M. Annai Jayabarathi and ors.

Court: Chennai

Reported in: (1997)137CTR(Mad)480

..... therefore according to the tribunal the firm is indulging both in manufacturing and processing activities processing activity is directly being done by the firm and manufacturing activity namely crushing ..... activity of the assessee means an undertaking engaged in the business of manufacture or processing of goods the expression engaged in manufacturing postulates the assessees direct involvement in .....

Commissioner of Wealth Tax Vs. M. Annai Jayabarathi and ors.

Court: Chennai

Reported in: [1996]222ITR757(Mad)

..... therefore according to the tribunal the firm is indulging both in manufacturing and processing activities processing activity is directly being done by the firm and manufacturing activity namely crushing ..... activity of the assessee means an undertaking engaged in the business of manufacture or processing of goods the expression engaged in manufacturing postulates the assessee s direct involvement in .....

Himachal Pradesh Marketing Board and ors. Vs. Shankar Trading Co. Pvt. ...

Court: Supreme Court of India

Reported in: 1996VIIAD(SC)637; JT1996(8)SC321; 1996(6)SCALE583; (1997)2SCC496; [1996]Supp5SCR515

..... the distinction between the activity of manufacturing and the activity of processing the marketing act does not define process processing and processor mr rao has submitted that the fundamental principle of ..... has submitted that if the meaning of manufacture or manufacturing is taken as excluding process or processing it would lead to repugnancy with a consequence result that the construction of .....

Commissioner of Income Tax Vs. Aspinwall and Co. Ltd.

Court: Kerala

Reported in: (1997)137CTR(Ker)557

..... nervous system coffee is prepared by either a dry or a wash process in the dry process known as natural process the coffee cherries are thoroughly rinsed in water and then spread out ..... removed if necessary by mechanical operations to obtain coffee seeds which can further be processed this hulling process is also considered by the tribunal in relation to particulars thereof such as pre .....

Commissioner of Income-tax Vs. Aspinwall and Co. Ltd.

Court: Kerala

Reported in: [1997]227ITR916(Ker)

..... nervous system coffee is prepared by either a dry or a wash process in the dry process known as natural process the coffee cherries are thoroughly rinsed in water and then spread out ..... removed if necessary by mechanical operations to obtain coffee seeds which can further be processed this hulling process is also considered by the tribunal in relation to particulars thereof such as pre .....

Commissioner of Income-tax Vs. Oceanic Products Exporting Co.

Court: Kerala

Reported in: 1996(54)ECC80; [1996]219ITR293(Ker)

..... change or alteration of the goods or material which is subjected to the act of processing processing involves bringing into existence a different substance from what the material was at the commencement ..... their original character no new commodity or article emerges as a result of such processing the processed prawns retain their identity as prawns nomanufacture therefore can be said to take place .....

Dr. Beck and Co. (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(89)ELT732TriDel

..... cross linking agents required to cure the final finished wire enamels during the enamelling process the process of converting the sticky mass in kettle i into an usable and marketable product ..... and written a book on plastics and polymers he is intimately conversant with plastic materials processing and manufacturing methods plastic science research and technology and plastic products he has been .....

N.P. Textile Mills Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(88)ELT493TriDel

..... nptm smtm and ssm supply grey fabrics of nvs for processing the processed fabrics falling under chapters 54 and 55 of the 1985 ..... arms length the department has also no case that the processing charges have been deliberately depressed to any extent the suppliers ..... referred to above and do not include the post manufacturing processing expenses and profit of the suppliers the suppliers declared price .....