counsel, learned Departmental Representative emphasised that it was a case of consolidated charges for labour involved in the preparation of I-cards as also cost ... 194C , as the case of preparation and supply of I-cards is a consolidated case of expenses on labour and raw material which has gone
association of Railway employees which claims to represent the cases of the casual labourers/substitutes, who had worked under the D.R.M. Bhavnagar. They ... enter the name of all casual labourers both for open line and for project casual labourer. In the case of Project Casual labourer a register
manufacturer, he ceases to qualify for the term hired labour.
6. We have examined the case law which has a bearing on the interpretation ... that job workers could not be treated as hired labour. The Tribunal in the case of Techma Engineering Enterprise, Calcutta reported
members, namely :
(1) the individuals who contribute their labour or, as the case may be, carry on the fishing or allied activities ... executing any contract of bigger magnitude. In cases where some individuals constitute a society and engage outside labour or make planning of the affairs
casual labour and work charge labour and the departments have also responded thereafter by devising schemes for regularising the services of labour so employed. The applicants ... casual labourers for work charge labour etc. However, one will have to await drawal of such a scheme. Though in this very case, the Supreme
ladies were held to be manufacturers and not hired labourers.
9. In the last mentioned case goods were manufactured by the respondent according ... providing financial assistance to DIPL which was the case in the Pilky Footwear case decided by the High Court of Bombay which has been referred
that case, the work done by a photographer doing photographic work and supplying prints to the customers was involved. In that case it was held ... photographer but it also reflects his skill and labour. A good photograph in most cases is indeed a thing of beauty. It not only seeks
Punjab Breweries Ltd. vs Assistant Commissioner Of Income Tax. ... on 25 August, 1998
Equivalent citations
already been filed provided the cause of action on which the case was based is cognizable by the Tribunal." (Emphasis given)
In paragraphs ... cases of persons working in factories etc. He does not vest in the Tribunal.
8A. Reference to L. Chandra Kumar 's case
product. MICO being the buyer, as is the normal course in the case of engineering products, has to specify its requirement to the seller. This ... Central Acts. He submitted this was again followed in the case of Rang Udyog case reported in 1996 (83) E.L.T. 648. He submitted
