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Feb 04 1987

Super Cotton Bowl Refilling Works Vs. Commissioner, Sales Tax

Court: Allahabad

Decided on: Feb-04-1987

Reported in: [1987]66STC197(All)

R.R. Misra, J.1. The assessee, M/s. Super Cotton Bowl Refilling Works, Maunath Bhanjan, Azamgarh, is engaged in repairing and refilling of cotton bowl of old shaft which is


Aug 22 2005

Sanghvi Swiss Refills (P) Ltd. Vs. Smt. Arti Handa, Assistant Commissi ...

Court: Mumbai

Decided on: Aug-22-2005

Reported in: (2005)199CTR(Bom)485; [2006]284ITR427(Bom)

('the Act' for short).Facts :2. The petitioners are engaged in the business of manufacture of ball pens and refills. The petitioners' manufacturing process involves inter alia the machining of brass wire/rods so as to produce tips, nozzles


Oct 23 2007

Sanghvi Swiss Refills (P) Ltd. Vs. Smt. Arti Handa, Assistant Commissi ...

Court: Mumbai

Decided on: Oct-23-2007

Reported in: (2008)215CTR(Bom)181; [2008]300ITR276(Bom)

have been allowed in favour of the petitioner by order dt. 22nd Aug., 2005 [reported as Sanghvi Swiss Refills (P) Ltd. v. Smt. Arti Handa, Asstt. CIT and Anr. (2005) 199 CTR (Bom) 4852. The petitioner is


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Apr 09 2002

Sanghvi Swiss Refills (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-09-2002

Reported in: (2003)85ITD59(Mum.)

payment of hire-purchase charges. The assessee is engaged in the business of manufacture and sale of ball pens, refill etc. On a total turnover of Rs. 2.33 crores, the assessee incurred a commercial loss of Rs. 13.41


Jun 27 1997

Collector of Customs Vs. Sanghvi Swiss Refills Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-27-1997

Reported in: (1997)LC53Tri(Delhi)

goods "Stainless Steel Balls of 1.00 MM" in the case of Collector of Customs, Bombay v. Sanghvi Swiss Refills Pvt. Ltd. 3. The Revenue is aggrieved with the acceptance of classification of the item under Tariff Heading


Feb 02 1989

Commissioner of Sales Tax, U.P., Lucknow Vs. Super Cotton Bowl Refilli ...

Court: Supreme Court of India

Decided on: Feb-02-1989

Reported in: AIR1989SC922; 1989(40)ELT247(SC); JT1989(1)SC458; 1989(1)SCALE257; (1989)1SCC643; [1989]1SCR421; [1989]73STC61(SC)

appeal arising out of Special Leave Petition No. 1293 of 1988. The assessee is engaged in repairing and refilling of cotton bowls on the shafts which are used as part of calendering machine in the textile industry.


Sep 15 2010

M/S. Al Cobex Metals Ltd. Vs. M/S. Paul Refills (India) Pvt. Ltd. and ...

Court: Kolkata

Decided on: Sep-15-2010

The Court : None appears in support of GA No.1704 of 2008 even in the second call. GA No.1704 of 2008 is dismissed for default. There will be no order as to costs. GA No.3073 of...


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