Jamaican Magic rum
Empee Distilleries POWER brand of Rum, 6618456000 737000 .011%
Brandy and Whisky,
Old Secret Brandy
VICTORIA Rum, Sixer
Rum & Ail Gold ... VSOP
Brandy
GM Breweries G.M.SANTRA, 2097343000 138000 .006%
G.M. DOCTOR,
GMLIMBU PUNCH,
G.M.DILBAHAR
SOUNF
IFB Agro Volga, Blue Lagoon
bottling of Royal Stag Whisky,
Imperial Blue Whisky and Three Kings Brandy, as per the labels printed on the
finished product by the assessee itself ... spirit/CAB or
concentrate of alcoholic beverage. The alcoholic beverage is whisky/brandy.
The concentrated whisky/brandy is diluted further by addition of water
Grove-Gredy [1929] 1 Ch. 557, 582; Cape Brandy
Syndicate v. I.R.C. [1921] 1 K.B. 64, 71; Rt. Hon'ble Jerald
Mon Mohan Kohli vs Assistant Commissioner Of Income Tax & ... on 15 December, 2021
Author
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
Checkmate Services P Ltd vs Commissioner Of Income Tax-I on 12 October, 2022
Author
been variously
stated. Rowlatt J.put it in these words in Cape Brandy
Syndicate v.Inland Revenue Commission, (1).
"In a taxing
applicable to all
judicial proceedings. [110 G-H; III A-B]
Cope Brandy Syndicate v. Inland Revenue Commissioners [1921]
1 KB 64, 71 and Commissioner ... matter. Reliance was placed on the observations
of Rowlatt J. in Cape Brandy Syndicate v. Inland Revenue
Commissioner(1) referred to with Approval
read in it
which are not there. [706 F; 710 G]
Cape Brandy Syndicate v. I.R.L. [1921] 1 K.B. 64, referred ... taxing
statute has been pithily stated by Rowlatt J. in Cape Brandy
Syndicate v. I.R.C.(1) thus:
"In a Taxing
approved the observations in the case of Cape Brandy Syndicate v. Inland Revenue Commission (1921) 1 KB 64 by observing as under:
To us, there ... will be well to recall the words of Rowlatt, J. in Cape Brandy Syndicate v. Inland Revenue Commissioners (1921) 1 KB 64 (KB) at page
