Process And Processing - Judgment Search Results

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 .....

Indian Strips and ors. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(96)ECC52

..... after gauge reduction were sent back to m s bhoomika strips for cold rolling process after this process is done m s dhanlaxmi metals received back the goods for manufacture of stainless ..... commodity if the department cannot lead evidence it can ask the assessee in writing the process undertaken by him requirement of evidence cannot be substituted by reference to authoritative publications assessee .....

Anand Syntex Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(180)ELT425TriDel

..... the appellant processors the appellants carried out the processing collected processing charges and returned the processed fabrics to the senders even though the processing is broadly in the category of bleaching ..... different lengths from the same lot had been subjected to different processes and depending upon the process involved rates varied vastly according to the learned counsel this example .....

North East Pure Drink Pvt. Ltd. Vs. State of Assam and ors.

Court: Guwahati

..... petitioner in that case the petitioner was engaged in both mining operations and manufacturing process both the processes being interdependent the vehicles that were used for removing the goods from the ..... real test and principle involved relating to manufacture is as to whether by the process or processes in question a new commodity distinct and different from the original commodity comes into .....

D.P. Agrawal Vs. Cit

Court: Madhya Pradesh

Reported in: [2004]141TAXMAN626(MP)

..... 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 brass obtained should have ..... apex court has held that whether the effect of various activities including fumigation is the processing required proper evaluation from technical persons so as to ascertain whether various activities carried .....

Mvr Gas Vs. Commissioner of Commercial Taxes

Court: Karnataka

Reported in: [2006]144STC446(Kar)

..... a change in a commodity but without changing the identity of the commodity is processing where processing converts the original commodity into a commercially distinct commodity which has an identity different ..... the gas into cylinders of different capacities cannot be considered either as manufacturing or processing of any goods 5 thereafter the appellant made an application for rectification of the .....

Kerala Vyapari Vyavasayi Ekopana Samithi Vs. State of Kerala

Court: Kerala

Reported in: AIR2004Ker302; 2004(2)KLT857

..... dictionary demonstration is a public expression of feelings as by a mass meeting or a procession thus procession is only a form of demonstration the essential difference is that a processsion shall ..... of citizens is perfectly valid and only a reasonable restriction police shall not allow any procession or demonstration against the above directions and shall riot permit such demonstrations on working .....

Alaska Dept. of Environmental Conservation Vs. Epa

Court: US Supreme Court

..... instance in which epa has indulged in any piling of process upon process see supra at 27 n 16 alaska dept of ..... gives no solace to the states the hardship is the process itself process costs money if a federal licensee must spend years attempting ..... determines is achievable for such facility through application of production processes and available methods systems and techniques in no event shall .....

George Mathew Vs. Poulose Varkey

Court: Kerala

Reported in: 2004(2)KLT162

..... said to be one a one point act it is a process the process by which a court applies its judicial mind to the ..... cognizance it is not a single point act it is a process the process by which the court applies its mind to the materials available ..... above perhaps indicate that visible manifestation of taking cognizance occurs when process is issued and taking cognizance does not take place completely when .....

The Coordinator of All India Engineering/Pharmacy/Architects Entrance ...

Court: Rajasthan

Reported in: RLW2005(3)Raj1700; 2005(1)WLC387

..... india basis through the marks obtained in the board examination by a unique normalized process this process basically tries to find the relative displacement of a candidate from the candidate who ..... pilani by the national assessment accreditation council naac bangalore has also appreciated its admission process the report while adverting to the admission system of bits pilani recorded as follows .....