Process And Processing - Judgment Search Results

The Commissioner of Income-tax, Bangalore and Another Vs. M/S. Namdhar ...

Court: Karnataka

..... includes instances of income derived from performance of some process nbsp the process must be one which is usually employed by the ..... would be entitled for compensation only after the entire process of cleaning processing and testing is done on the seeds produced ..... and hence modern method used either for agricultural operations or processing the agricultural produce as marketable goods cannot be held .....

Natural Remedies Pvt. Ltd., Bangalore, Rep. by Its Chairman and Managi ...

Court: Karnataka

Reported in: 2012(4)CTC(IP)8; 2012(3)KCCR140(SN)

..... anybody which is prepared by the patented process the patent process is not a conventional process of cutting chopping mixing or pulverizing as ..... it clear that it means any new and useful process a process which was hitherto in practice either is given up ..... extracts of the herbs is another inventive step the whole process involves cleaning drying then cutting chopping pulverizing and then extracting .....

Natural Remedies Pvt. Ltd., Bangalore, Rep. by Its Chairman and Managi ...

Court: Karnataka

..... anybody which is prepared by the patented process the patent process is not a conventional process of cutting chopping mixing or pulverizing as ..... it clear that it means any new and useful process a process which was hitherto in practice either is given up ..... patent rules 2003 original suit and counterclaim revocation of patent process patent for ayurvedic poultry feed registered by plaintiff defendant .....

The Commissioner of Income Tax, Kottayam Vs. the Midland Rubber Co. Lt ...

Court: Kerala

..... into indicates what the material was atathe commencement of the existence that different substance from processing involves process learned counsel for the assessee on the other hand relied on the court decisions ..... of the lower authorities that the cleaning and grading of cardamom before export involve processing within the meaning of clause a above referred cannot be sustained this is because the .....

Commissioner of Income Tax Vs. M/S Nestle India Ltd and ors.

Court: Delhi

..... 1992 weaning food manufacturing technology was enhanced through the introduction of z line manufacturing process this process was developed by nestec to meet the specific needs of overseas market and was ..... learned counsel dwelt at length on the unique technology in relation to extraction process called much process resulting into better finished product from the same coffee beans he made reference .....

Anjordas and Another Vs. State of Chhattisgarh

Court: Chhattisgarh

..... was crushed iii lacerated wound of 1 x 1 x bone deep on left zygometic process underline bone was found fractured iv contusion on left side of chin underline mandible fracture ..... underline bone cheek mandible left ear were found cut iv incised wound below right zygometic process from below nose to right ear underline skin jaw mandible and tongue were found cut .....

Ms Grasim Industries Ltd. Vs. Union of IndiA.

Court: Supreme Court of India

..... a manufacture can be said to take place 13 manufacture thus involves a series of processes process in manufacture or in relation to manufacture implies not only the production but the various ..... or ancillary to the completion of a manufactured product manufacture may involve various processes every process which is incidental or ancillary to the completion of manufactured product is included within .....

M/S. Grasim Industries Ltd. Vs. Union of India

Court: Supreme Court of India

Reported in: (2011)10SCC653; 2012(1)SCJ38; AIR2011SCW6227; AIR2012SC161

..... a manufacture can be said to take place 13 manufacture thus involves a series of processes process in manufacture or in relation to manufacture implies not only the production but the various ..... the high court creates very anomalous situation by conferring the status of manufacture on every process incidental and ancillary to any manufactured product which itself need not be excisable manufactured end .....

State of Uttar Pradesh, and ors. Vs. M/S Mohan MeakIn Breweries Ltd, a ...

Court: Supreme Court of India

..... the periodic examination showed excessive manufacturing wastage the procedure adopted was the most logical process to ensure that excisable articles were not clandestinely removed and to ensure that ..... the quantity in the storage bottling tanks after completion of fermentation andfiltration process when the manufacturing process is complete and only bottling remains the argument of the respondent is .....

Commnr. of Central Excise, Nagpur Vs. Ms. Gurukripa Resins Pvt. Ltd.

Court: Supreme Court of India

..... is so integrally connected to the ultimate production of goods that but for that process manufacture or processing of goods is impossible or commercially inexpedient then the goods required in that ..... matter from gaseous phase into liquid phase is not possible in other words without the process of condensation turpentine oil the final product cannot be obtained similarly without lifting water .....