Toffee Agricultural Farms Pvt. Ltd., ... vs Ito Ward - 25(3), New Delhi on 18 April, 2022
1
ITA no. 4903/Del/2019
Toffee Agricultural Farms ... MEMBER
ITA No. _4903/DEL/2019
[Assessment Year: 2006-07]
M/s Toffee Agricultural Farms Vs Income-tax Officer,
Pvt. Ltd. Ward
Toffee Agricultural Farms Pvt. ... vs Ito, New Delhi on 4 July, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
matter relates to the classification of the product - choco cream toffee (double trouble). The appellants had sought its classification under sub-heading ... cocoa or not. It was his plea that the product choco cream toffee contained unsweetened covering chocolate. While it was admitted that the unsweetened covering
addition to 150 Bubble Gums these jars also contained 20
Solano Toffees packed in a poly bag kept in the jar. No MRP is
declared ... Solano Toffees.
o The packing label on the jar also contains an inscription "20 Solano
Toffees free"
o These Solano Toffees when cleared
Toffee Agricultural Farms Pvt. Ltd., ... vs Assessee on 5 October, 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... 3595/Del/2013
Assessment Year : 2007-
2007-08
M/s Toffee Agricultural Farms Vs. Income Tax Officer,
Pvt.Ltd., Ward-
Ward-16(3),
67, Friends
Acit vs Goldmine Shares And Finance Pvt. Ltd. on 30 April, 2008
Equivalent citations: [2008
plastic jar or plastic bag, in which the Toffees are packed, are packages intended for retail sale, the law requires that the Maximum Retail Price ... printed on the bag or jar is the MRP for individual Toffee. Thus, the appellants are not printing any price for the whole package
packets containing 100 or more pieces were wholesale packages. The individual toffees packed in the wholesale packages were sold in retail by the retailers ... toffees weigh 5.5 gms per piece. In terms of Rule 34 of the Weights and Measures (Packaged Commodities) Rules, 1977, packages containing goods of weight
earlier
years for Unit II of Plain toffees, Unit III of Lollipop, Unit IV
for Gumbase, Unit VI for Chewing Gum when the denial ... sale of confectionary
products, i.e. bubble gums, chewing gums, lollipops and toffees. Its
amalgamation was approved by Hon'ble Delhi High Court vide
later the appellants' stand that Chocolate Eclair being a modified toffee classifiable under Tariff Item 68 was accepted and the proceedings initiated ... Board's Tariff Advice laying down that Chocolate Eclairs and Chocolate Toffees containing about 3.5% of chocolate would be classifiable under Tariff Item
