Abn Amro Bank Nv vs Joint Commissioner Of Income Tax on 17 June, 2005
Equivalent
similar requirement of manufacture, that the preparation of IMFL products like Whisky, Brandy, Rum, etc. from raw-alcohol, being potable, does not amount to manufacture
court considered the classic judgment delivered in the case of Cape Brandy Syndicate v. IRC (1921) 1 KB 64 in which it was held that
nothing can be read into it. In the classic passage from Cape Brandy Syndicate's case (1921) 1 KB 64, 71, which was noticed
Parshuram D. Patil vs Assistant Commissioner Of Income-Tax on 19 September, 2005
Equivalent citations
generally apply. "The classic statement of Rowlatt J. in Cape Brandy Syndicate v. IRC (1921) 1 KB 64 at page 71 still holds
similar requirement of manufacture, that the preparation of IMFL products like whisky, brandy, rum, etc. from raw alcohol, being potable, does not amount to manufacture
court considered the classic judgment delivered in the case of Cape Brandy Syndicate v. IRC [1921] 1 KB 64 in which it was held that
shop is mentioned. It only provides that stock in trade consisting of brandy and various liquor while stored in Class-I constructed building constructed