Procession - Year 1996 - Judgments

Mar 27 1996 (HC)

Commissioner of Income Tax Vs. S.S.M. Processing Mills

Court: Chennai

Decided on: Mar-27-1996

Reported in: (1997)138CTR(Mad)106; 2003(156)ELT5(Mad); [1997]227ITR596(Mad)

..... and sentering the same the assessee was doing manufacturing activities manufacturing involves series of processes processes in manufacture or in relation to the manufacture implies not only production but also ..... 80j and 256 of income tax act 1961 assessee carried on business of processing of textiles whether assessee entitled to higher development rebate on machinery purchased department contended .....

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Apr 30 1996 (SC)

Agricultural and Processed Food Products Vs. Oswal Agro Furane Ltd. an ...

Court: Supreme Court of India

Decided on: Apr-30-1996

Reported in: AIR1996SC1947; 1996LC5(SC); JT1996(5)SC48

..... exports shall be allowed against registration cum allocation certificate issued by the agricultural and processed food products export development authority hereinafter referred to apeda appellant herein this amendment was ..... order exempted only furfural for which licence granted and not entire items produced in process of making furfural 3785 of 1992 arises this court while directing the petition to .....

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Apr 30 1996 (SC)

Agricultural and Processed Food Products Vs. Oswal Agro Furane and ors ...

Court: Supreme Court of India

Decided on: Apr-30-1996

Reported in: 1997(57)ECC102; 1996(85)ELT3(SC); 1996(4)SCALE109; (1996)4SCC297; [1996]Supp2SCR73

..... shall be allowed against registration cum al location certificate issued by the agricultural and processed food product export development authority herein alter referred to apeda appellant herein this amendment ..... suji and whole issued by themeal atta wheat flour agriculturalof not less than 95 processed foodextraction v barley products export vi maize development vii bazra authority viii jowar apeda .....

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May 15 1996 (TRI)

Na Vs. Ari Processing Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-15-1996

Reported in: (1996)(85)ELT386TriDel

..... a settled position that wire rods even after being subjected to process of drawing for the purpose of reducing the dimension remained a ..... case from both the angles namely 1 that the process involved did not amount to process of manufacture as claimed by the assessees and ..... 9 the appellants have claimed that the process of drawing wires did not amount to a process of manufacture however the wire is a .....

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Apr 02 1996 (SC)

Himachal Pradesh Horticultural Produce Marketing and Processing Corpor ...

Court: Supreme Court of India

Decided on: Apr-02-1996

Reported in: 1996IIIAD(SC)617; AIR1996SC1353; JT1996(5)SC462; (1996)IILLJ665SC; 1996(3)SCALE223; (1996)4SCC584; [1996]3SCR1069; 1996(2)LC437(SC)

..... the tribunal while interpreting clause 3 8 of the himachal pradesh horticultural produce marketing and processing corporation ltd employees service bye laws which provides for superannuation and retirement held that the ..... nanavati j 1 himachal pradesh horticultural produce marketing processing corporation ltd for short hpmc has filed this appeal against the order passed by the .....

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Jan 08 1996 (HC)

Poonam Stone Processing Industries Vs. Deputy Commissioner of Commerci ...

Court: Karnataka

Decided on: Jan-08-1996

Reported in: [2000]118STC409(Kar)

..... any manufacturing activity inasmuch as cutting and polishing of granite stones does not amount to process or manufacture and appellants are not entitled to the incentives and concessions granted under the .....

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Mar 12 1996 (TRI)