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1 - 6 of 6 (0.19 seconds)Section 50 in Gujarat Sales Tax Act, 1969 [Entire Act]
The State Of Gujarat vs Minu Chemical Pvt. Ltd. on 18 December, 1981
In support of this submission, Mr. Mody, learned advocate appearing for the applicant, relies upon the decision of the Division Bench of this Court in the case of State of Gujarat v. Minu Chemical Pvt. Ltd. reported in [1982] 50 STC 339. It may be stated that in that case the Division Bench was dealing with the claim of exemption under this very notification issued by the State Government. The assessee before the Division Bench was a certified manufacturer who had established new industry within the meaning of this very entry 53(1) of the Government Notification, dated 11th November, 1970. Before the Division Bench the assessee purchased certain articles, namely.
Chowgule & Co. Private Limited Etc vs Union Of India & Ors on 19 February, 1987
15. In the alternative, Mr. Mody has also contended that beaters are processing materials. According to Mr. Mody, learned advocate appearing for the applicant, beaters are required to be used for converting quartz stones (raw materials) into sand (final product), and in this process, beaters play an important role in changing or converting quartz stones into sand, and therefore, beaters are processing materials. In view of the fact that we have already found that the beaters are part of machinery, we do not think it necessary for us to decide as to whether the beaters can be said to be processing material. However, we may state that the words "processing material" are used along with "raw material" in the entry. We are, therefore, of the opinion that only that material which is used along with raw material in the process of manufacturing final product can legitimately fall within the meaning of the words "processing material", and we do not think it necessary specifically to deal with the decision in the case of Chowgule & Co. Pvt. Ltd. v. Union of India reported in [1981] 47 STC 124 (SC).
Section 32 in Gujarat Sales Tax Act, 1969 [Entire Act]
Section 69 in Gujarat Sales Tax Act, 1969 [Entire Act]
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