Vegetable Processing - Judgment Search Results

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court: Patna

..... this case it did not consider whether vanaspati was a manufactured produce or a processed form of vegetable oil this case in our opinion does not support the petitioner s contention 49 ..... court decision in tungabhadra industries ltd kurnool ibid in our opinion vanaspati is the processed form of the vegetable oil and such vanaspati was fully covered by the definition of agriculture produce .....

Commissioner of Income-tax Vs. Hotel Ayodya

Court: Karnataka

Reported in: (1993)109CTR(Kar)106; [1993]201ITR1002(KAR); [1993]201ITR1002(Karn); 1993(37)KarLJ140

..... alteration of the goods or material subject to the act of processing even as a result of long duration of storage vegetables fruits and other articles which require preservation do not undergo ..... any processing 11 under section 32a 1 investment allowances is granted with reference .....

Ganges Soap Works Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Allahabad

Reported in: 1992(43)LC707(Allahabad)

..... the central government hereby specifies i the inputs namely vegetable oils whether or not subjected to any one or more of the process of hydrogenation or hydrolysis of the description in column ..... above provisions the petitioners had been availing of the utilisation of money credit facility as vegetable oil is used as an input for manufacture of soap noodles the petitioners returns submitted .....

Commissioner of Income-tax Vs. S.P. Jaiswal Estates (P.) Ltd.

Court: Kolkata

Reported in: [1992]196ITR179(Cal)

..... as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity 9 the nature and extent of processing may vary from case to case in one ..... milling cotton by spinning milk by pasteurizing fruits and vegetables by sorting and repacking where therefore any commodity is subjected to a process or treatment with a view to its development or .....

Commissioner of Wealth-tax Vs. Syed Amjad Ali

Court: Allahabad

Reported in: [1993]202ITR19(All)

..... processing of the commodity within the meaning of section 8 3 b and rule ..... is subjected to a process or treatment with a view to its development or preparation for the market as for example by sorting and repacking fruits and vegetables it would amount to .....

National Jute Manufacturing Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(38)ECC359

..... kind of non essential vegetable oil by applying to the raw material purchased by them the processes of neutralisation by alkali ..... from different machines such as preparatory machines and looms during processing he has also referred to the definition of caddies as ..... their contention that the product is manufactured out of several processes therefore the department s contention fails and it cannot be .....

Commissioner of Income Tax Vs. Industrial Ancillaries P. Ltd.

Court: Delhi

Reported in: (1993)110CTR(Del)72; [1993]200ITR514(Delhi)

..... fruit and vegetables by sorting and repacking it was further held in that case that the assessed employed certain industrial process on worn ..... as referring to the subjection of the goods to some special process of treatment it may be for the purpose of manufacture ..... thereforee correct in holding that the assessed was carrying on this process on the goods 7 the aforesaid question of law is thereforee .....

Lipton India Ltd. Vs. Government of India

Court: Delhi

Reported in: 48(1992)DLT507; 1992(24)DRJ577

..... reproduced hereunder 2 as you are aware vanaspati industry is basically processing industry converting edible oils into vegetable oil products after necessary refining a vanaspati plant comprises of various ..... that such enhancement could be granted only if there is radical change in the processing technique or technological development of sophistication in the technical know how resulting in higher .....

Keshaodeo Shivprasad (Firm) and ors. Vs. Union of India (Uoi) and ors.

Court: Madhya Pradesh

Reported in: 1997(58)ECC53; 1992(61)ELT404(MP); 1992(0)MPLJ461

..... goods produced or manufactured including all incidental or ancillary process or processes the process of packing alone cannot by any stretch of imagination ..... page 84 wherein it has been held that putting the vegetable product in containers or tins is neither incidental nor ancillary ..... to the manufacture of the vegetable product so also the madras high court held in case .....

Panchu Parida Vs. State of Orissa

Court: Orissa

Reported in: 1993CriLJ953

..... streas is on reformation probation is a part of the reformative process many offenders are not criminals but have surrendered to temptation or ..... the modesty of one bhaskar dei p w 3 in the vegetable field of banamali pradhan the informant bhaskar dei is claimed to ..... being the victim herself according to her while she was plucking vegetables the petitioner came from her back side and squeezed her breast .....