Vegetable Processing - Year 1972 - Judgments

Mar 08 1972 (HC)

Commissioner of Agricultural Income-tax Vs. George Varghese and Co.

Court: Kerala

Decided on: Mar-08-1972

Reported in: [1973]90ITR496(Ker)

..... be considered as for an interest in land but where the process of vegetation is over or the parties agree that the thing sold shall ..... performance by a cultivator or receiver of rent in kind of any process ordinarily employed by a cultivator or receiver of rent in kind ..... or received by him in respect of which no process has been performed other than a process of the nature described in sub clause ii .....

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Feb 17 1972 (HC)

K.M. Govindaraja Mudaly Vs. Sri Ellamman Temple, by Trustee and Periat ...

Court: Chennai

Decided on: Feb-17-1972

Reported in: (1972)2MLJ357

..... the contract is to be considered as for an interest in land but where the process of vegetation is over or the parties agree that the things sold shall be 1 immediately .....

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Feb 17 1972 (HC)

K.M. Govindaraja Mudaly Vs. Sri Ellamman Temple, Ambur

Court: Chennai

Decided on: Feb-17-1972

Reported in: AIR1973Mad176

..... the contract is to be considered as for an interest in land but where the process of vegetation is over or the parties agree that the things sold shall be immediately withdrawn .....

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Mar 28 1972 (HC)

East India Cotton Manufacturing Company Private Limited Vs. the Assess ...

Court: Punjab and Haryana

Decided on: Mar-28-1972

Reported in: [1973]30STC489(P& H)

..... question was whether the mere application to raw vegetable oil of the processes of neutralisation by alkali and bleaching by activated ..... sizing dyeing and bleaching proceeds the argument is mere processing and since it does not wholly transform raw materials ..... earth or carbon amounted to manufacture of non essential vegetable oil .....

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Oct 06 1972 (HC)

Commissioner of Income-tax Vs. Casino (Pvt.) Ltd.

Court: Kerala

Decided on: Oct-06-1972

Reported in: [1973]91ITR289(Ker)

..... in manufacturing articles of food from raw materials such as grains pulses meat vegetables etc constituted manufacture or processing of goods within the meaning of section 2 6 d of the finance ..... prescription for individual patients was not manufacture gentle j answering the question observed that the process of dispensing by mixing the medicines according to the prescription is one of producing the .....

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Jan 25 1972 (HC)

Malabar Fruit Products Company and ors. Vs. the Sales Tax Officer and ...

Court: Kerala

Decided on: Jan-25-1972

Reported in: [1973]30STC537(Ker)

..... pineapple is a vegetable and further whether by conversion of pineapple into slices jam and juice there is a process of manufacture of ..... sliced and canned for the purpose of sale there is no process of manufacture at all and the goods remain the same ..... sabola and tomatoes except their manufactured products explanation the term vegetables shall not include any goods of the description specified in .....

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Jun 21 1972 (HC)

The Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd., Birlakootam Mavoor, Kozhi ...

Court: Kerala

Decided on: Jun-21-1972

Reported in: AIR1973Ker36

..... the land its situation its accessibility and adaptability for carrying on the processes of farming and the purpose for which the land is held ..... land and as to whether a prudent owner will undertake the processes of fanning in the widest sense on the land we find ..... earth policy may be followed and farming land deprived of its vegetation that too cannot necessarily mean that the land had lost its .....

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Nov 10 1972 (SC)