stated by the Ld.
counsel that the amount was spent towards basic engineering fees for
expansion in Cement Division and making certain technological changes.
However ... expense of Rs.66,69,101/-, it was spent towards
basic engineering fees for expansion in Cement Division and making
certain technological changes. The project
convert the basic design into workable detailed
design. In order to save on labour cost, portion of the low end design and
drawing work ... operators who convert the
instructions provided by the core team into drawings. These drawings are
checked and verified by the Core team
scope shall include inter alia supply of technology and basic engineering; complete design and detailed engineering; supply of plant and machinery etc.
7.3 In para ... laid down that total design and engineering for said plant including Basic Design, Basic Engineering and Detailed Engineering will be the responsibility of the seller
final product whether it be the encyclopaedia or the
engineering or architectural drawings or any manual.
Similar would be the position in the case ... application for refund of customs duty on the ground that
the basic cost of software was US $ 401.047. While the rest
of the amount
Tata Consultancy Services vs State Of Andhra Pradesh on 5 November, 2004
Author: S.B
Applying the functional test to the drawings,
designs, charts, plans, processing data and other literature
comprised in the "documentation service" as specified ... their
705
being a plant since they were in a sense the basic tools of
the assessee's trade having a fairly enduring utility
Science from Agra University
and Post Graduate Diploma holder in Mechanical Engineering with
specialization in Refrigeration and Air-conditioning. He was a young ... promoted from Middle Management Group to
Senior Management Group on the basic pay of Rs.1400/- to Rs.1500/- plus
other incidental benefits like special
Sukhdev Singh, Oil & Natural Gas ... vs Bhagat Ram, Association Of Clause Ii. ... on 21
business was being carried on.
In Scientific Engineering House P. Ltd. (Supra) this
Court considered that the drawings, designs, charts, plans,
processing data and other ... against
their being a plant since they were in a sense the basic
tools of the assessees trade having a fairly enduring
utility. The Court
Basic Design Documents
including drawings and Design Basis Reports necessary for bidding or
33
implementation of the Project; (3) Standard Design Documents
including drawings ... Basic Design Documents
including drawings and Design Basis Reports
necessary for bidding or implementation of the
Project;
(3) Preparation of Standard Design Documents
including drawings
