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Storage - Judgment Search Results

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Mar 16 1939 (PC)

Union Cold Storage Co. Vs. Simpson (inspector of Taxes). Union Cold St ...

Court: Kolkata

Reported in: [1939]7ITR630(Cal)

the Revenue. In the present two cases the Union Cold Storage Co. appealed, but Macnaghten, J., followed the decision of Finlay,

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Oct 24 1991 (HC)

Commissioner of Income-tax Vs. Nandlal Cold Storage and Kotiwal Cold S ...

Court: Allahabad

Reported in: [1993]199ITR327(All)

distinct article or thing. Indeed, to say that a cold storage plant manufactures or . produces a new and distinct article

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Jul 11 1975 (HC)

Hari Cold Storage and Gen. Mills Co. Pvt. Ltd. and ors. Vs. State of U ...

Court: Allahabad

Reported in: AIR1976All72

premises and to employ such space or accommodation for the storage of any articles or things specified in the order; and

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Feb 20 1979 (HC)

City Cold Storage Vs. State of Kerala

Court: Kerala

Reported in: [1979]44STC312(Ker)

meat, etc., by refrigeration'. Therefore, meat kept in the cold storage where the temperature would come to a minimum of 0C

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Mar 18 1993 (HC)

Amlagora Cold Storage (P) Ltd. Vs. National Insurance Co. Ltd. and Ano ...

Court: Kolkata

Reported in: AIR1994Cal14

reads as follows:--'(1) Whenever agricultural produce stored in a cold storage deteriorates or shows signs that it is about to deteriorate

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Nov 16 1988 (HC)

Durgesh Cold Storage and Ice Factory, Gorakhpur Vs. U.P. Financial Cor ...

Court: Allahabad

Reported in: AIR1989All96

the Regional Manager Respondent 2 to stop putting the cold storage to auction and directed that the instalments may be rescheduled

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Apr 19 1984 (HC)

Delhi Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax, Delhi-1

Court: Delhi

Reported in: (1985)45CTR(Del)24; ILR1984Delhi407

refrigeration, their decay is prevented. The temperature in the cold storage is regulated by the use of the machinery. Preservation under

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Jun 08 1984 (TRI)

Budhwar Cold Storage Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1984)10ITD357(Delhi)

Section 32A or 80HH. In the case of Yamuna Cold Storage (supra), again, though a cold storage was held to be

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Jan 28 2002 (HC)

Kundan Cold Storage Vs. Licensing Officer and ors.

Court: Allahabad

Reported in: 2002(2)AWC1030

the responsibility to pay compensation was on Messrs Avtar Cold Storage, which has been wrongly fixed on petitioner No. 1 and

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Mar 13 2007 (HC)

Chokrayat Cold Storage Vs. the Commissioner Trade

Court: Allahabad

Reported in: (2008)15VST338(All)

Electrical Motor etc. and used in the construction of Cold Storage while these goods should have been used in the manufacturing

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