stand, the Department has assigned following reasons:
(A) That the agreements were basically for setting up of 220 KVA sub-station in the factory premises ... fabrication, procurement, supply, supervision of erection, commissioning and approval of design and drawing from UPSEB and these factors show that the contractor was interested with
tendered by
the appellant and made the addition and denied exemption by
drawing subjective, premeditated and preconceived inferences
therefore the same is not sustainable ... shares of MIs. Turbo Tech
Engineering Ltd. and appellant did not have basic knowledge of
share trading are irrelevant considerations either to bring
services rendered by the respondent in respect of design, engineering, drawings and documentations. Thus, a contract price ... services such as pre-designed services/project report, basic design engineering and detailed design engineering are all covered under the category of "taxable service
engineering for specific price as a stand alone activity. In case of respondent, there was no understanding for a separate services for design and engineering ... giving the basic technology for the construction of plant, it has a right to suggest the changes/modifications in the plant/drawing or specification
execution of Waste Water
Treatment Plant (WWTP) including process design,
basic, engg., detail engg., procurement, supply,
fabrication, erection with all civil, electrical,
instrumentation works, testing ... contractor's scope of work shall
comprise process design basic Engg. And detail
Engg. Based on the Indicative flow diagram
Gujarat Act No. 22 of 1981 and number of employees, whose basic wages were less than Rs. 1000/- as on the date of commencement ... officers drawing the basic wages exceeding Rs. 2000/- has been evolved to give a practicable workable formula that employees who were drawing basic wages
course have an intention to go for higher education in courses like Engineering and Medicine etc., and do not have the intention ... Agricultural Training Course, Drawing Teachers Course, industrial Training Course, Horticultural Training Course, Nursing Course and 2 years' Diploma in various Engineering Courses, and other
managerial, supervisory and administrative
nature of duties during his tenure; the primary, basic and dominant nature of
W.P.(C)9843/2018 Page ... regular reports; preparation of
sketches; preparing "Request for quotation" with drawings to call the
contractors to get quotations and then preparing comparative statement
reiterated recently in the case of Commissioner of Income-tax v. Sun Engineering Works (P) Ltd. , reported in (1992) 4 SCC 363. In the case ... three basic ingredients:
(i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from
settlement increasing the basic wage on an ad hoc basis of this nature where the petitioner has to draw its pay on the basis ... award cannot be construed adversely against it. General Engineering Employees' Union and Ors. v. T.R. Bhagwath
