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Oil mill

Matched in: Term Oil mill

Processing

a view to its develop-ment or preparation for the market, it would amount to processing, Webster's Dictionary; B.P. Oil Mills Ltd. v. Sales Tribunal, (1998) 6 SCC 577. The word 'processing' has not been defined in the … refining, development, preparation or converting of material especially that in a raw state into marketable form, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 224: 1992 (1) SCC 418. Means running a cold storage for

Oil vanaspati

Matched in: Term Oil vanaspati

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Oil seeds

Matched in: Term Oil seeds

All sorts

All sorts, the words 'all sorts' have been used to make it clear that 'vegetable non-essential oils' whether raw or refined and from whatever raw material produced will be liable to excise duty. Refined oil … Refined oil is one sort; raw oil is another sort, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 781 (795). [Control Excise and Salt Act, (10 of 1944) Sch. I item 12

Vanaspati industry

Vanaspati industry, mean an industry producing anything wherein vegetable oils constitute the chief raw material, Ujjain Oil Mills Pvt. Ltd. v. STO Mandal Ujjain, AIR 1961 MP 32. … Vanaspati industry, mean an industry producing anything wherein vegetable oils constitute the chief raw material, Ujjain Oil Mills Pvt. Ltd. v. STO Mandal Ujjain, AIR 1961 MP 32.

Tobacco

entirely different from tobacco and does not fall within the expression 'tobacco or any form of tobacco', Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR … different from tobacco and does not fall within the expression 'tobacco or any form of tobacco', Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR 1088.

Reserve and provision

assessee continues to enjoy a proprietor's interest in the 'reserve', Commissioner of Income Tax v. Laxmi Sugar and Oil Mills Ltd., AIR 1986 SC 1746: (1986) 3 SCC 528: (1986) 3 SCR 214. … continues to enjoy a proprietor's interest in the 'reserve', Commissioner of Income Tax v. Laxmi Sugar and Oil Mills Ltd., AIR 1986 SC 1746: (1986) 3 SCC 528: (1986) 3 SCR 214.

Mistake apparent on the record

that was in force at the time the original order was made, Commercial Tax Officer v. Shri Venkateswara Oil Mills, AIR 1973 SC 1325: (197) 3 SCR 742: (1974) 3 SCC 5. … was in force at the time the original order was made, Commercial Tax Officer v. Shri Venkateswara Oil Mills, AIR 1973 SC 1325: (197) 3 SCR 742: (1974) 3 SCC 5.

Means and includes

in order to enlarge the meaning of words or phrases occurring in the body of the statute, Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR … order to enlarge the meaning of words or phrases occurring in the body of the statute, Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR 1088.

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