noted that
the power for trigger of the explosives came from the battery of
the tractor which was parked nearby and as explosion took
place ... agriculture
produce. It also dwelt upon the concept that when a storage
battery of a vehicle is disconnected and taken for some other use,
sometimes
when imported. Depending on the site
condition, additional peripheral equipment such as battery back-up, rectifier,
UPS were also purchased by them. All these were ... housing/shelter too was purchased
for housing electrical equipments viz. isolation transformers, batteries and
stabilizers, rectifiers etc. and telecom equipment like BTS and
Microwave/Radio
judgment: -
"13.Therefore, it is clear that mobile phone and battery charger are sold as a single retail pack and the essential character ... sets for retail sale of the mobile phone and battery charger can only fall in the classification of the cell phone.
18.The answers
Commissioner Of Income Tax vs M/S Amco Batteries Ltd on 26 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/11
IN THE HIGH COURT ... Bengaluru. .. Appellants
( By Sri K.V.Aravind, Advocate )
AND:
M/s.Amco Batteries Ltd.,
3rd Floor, Unity Building,
N.R.Square,
Bengaluru-560 002. .. Respondent
Star Battery Ltd vs Coms,C.Ex - Kol - Iv on 27 November, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL ... 2008 passed by Commissioner of Central
Excise, Kolkata-IV.)
M/s. Star Battery Ltd. Appellant (s)
Vs.
CCE-Kol-IV Respondent (s)
Appearance
Shri
Standard Batteries Ltd vs The C. I.T. City, Mumbai on 27 April, 2018
Author: M.S. Sanklecha
Bench: M.S. Sanklecha , Sandeep K. Shinde ... CIVIL JURISDICTION
INCOME TAX REFERENCE NO. 13 OF 2001
M/s. Standard Batteries Ltd.
Vakola, Santacruz (East)
Mumbai - 400 055 .. Applicant
v/s.
Commissioner
complaint was lodged
by Divisional Electrical Engineer (Workshop) that the north side battery
box of Coach No. 11508 ACC-W brought by Train ... correctly fixed. Upon inspection of the Train, it was found that in battery
box, out of 16 nut bolts, 3 bolts were not found
receiving the stock of two wheelers.
(h) Restriction regarding the sale of batteries: The OP further mandated the purchase
and use of batteries manufactured ... Exide India Limited (EIL) and Amara Raja
Ltd. The batteries could not be purchased even from the authorised distributors of
these manufacturers. If other products
dated 22.10.2015. After some time of its purchase the battery of the car started giving leakage problem. He approached OP who suggested to
contact their ... different remarks were given by their engineers as below:-
Date
Remarks
21.12.2015
Battery found discharged, battery charged, check OK
15.01.2016
Battery kept to send Exide
months mobile phone
started hanging problem in applications within warranty
period and battery of mobile phone also started problem. It
is further pleaded that complainant ... handset after update of software but
hanging problem of mobile phone and battery problem of
mobile phone was not rectified. It is pleaded that thereafter
