confined to the rate
of tax applicable on the sales of Bubble-gum. According to the
appellant, Bubble-gum is taxable as an unclassified good ... impugned judgment, the High Court arrived
at the conclusion that Bubble-gum is a confectionery item
and, therefore, be taxed at the rate
respective
code of question paper series. The candidate is required to blacken
(bubbling) OMR sheets to furnish the details such as Hall ticket number,
test ... seeking
vacation of the said order stating that the first petitioner wrongly bubbled
both the circles of A and B against the place provided
device or system operative to
reduce or eliminate presence of gas bubbles
from the immersion medium which is essential
element of the Suit Patent without ... device or system operative to reduce or
eliminate presence of gas bubbles from the
immersion medium which is pith and marrow of
the Suit Patent
Asian Power Controls Ltd vs Mrs. Bubbles Goyal on 18 February, 2013
Author: D.Y.Chandrachud
Bench: D.Y.Chandrachud , A.A. Sayed ... Asian Power Controls Ltd. : Appellant
(Orig. Respondent)
V/s.
Mrs. Bubbles Goyal : Respondent
(Orig. Petitioner
....
WITH
APPEAL NO.591 OF 2012
In
COMPANY PETITION
petitioner was provided OMR Sheet, however, he
did not darken the bubble indicating question booklet series in the
said OMR Sheet and left it blank ... examinations with a prayer that he may be allowed to darken the
bubble in the column of question booklet series in the OMR Sheet,
which
petitioners that due to inadvertence, the petitioners did not darken the circles/bubbles to demarcate the question booklet series in column ... issued to them, however, the petitioners did not darken the appropriate circle/bubble mentioned below the box. Thus, the petitioners did not signify
that the assessee are engaged in the
manufacture of chewing gum/bubble gum and were availing the benefit of
Cenvat credit, in respect of inputs ... used in or in relation to the manufacture of
bubble gum, including packing material. The revenue claimed that as the
assessee has wrongly availed
answer sheet was invalidated on the
ground that he has wrongly bubbled the OMR answer sheet.
The petitioner is challenging the action ... petitioner contends that, the petitioner is sure that the
petitioner has bubbled the OMR answer sheet correctly.
The petitioner therefore seeks the following reliefs
suit and the defendants were further
restrained from using any device for
bubble removal in their machines till
Page 7 of 1093
Downloaded ... presence of foreign substances
including a device for withdrawal
of gas bubbles from the said
material.
The feature (v) above, i.e. the
system configured
device or system operative to
reduce or eliminate presence of gas bubbles
from the immersion medium which is essential
element of the Suit Patent without ... device or system operative to reduce or
eliminate presence of gas bubbles from the
immersion medium which is pith and marrow of
the Suit Patent
