Search Results Page

Search Results

1 - 10 of 20 (0.82 seconds)
The Calcutta Jute Manufacturing ... vs Jute Manufacturers Development ... on 21 May, 1997 cites

Commissioner Of Sales Tax, U.P vs M/S. Sarin Textiles Mills on 21 April, 1975

U.P. v. Sarin Textile Mills, 35 STC 634, the Supreme Court was required to consider whether woollen carpet kati was yarn under the U.P. Sales Tax Act. The Supreme Court, after referring to the dictionary meaning of the term 'yarn' that a fibre, in order to answer the description of yarn in the ordinary commercial sense, must have two characteristics. Firstly, it should be a spun strand. Secondly, such strand should be primarily meant for use in weaving, knitting or rope-making. In this case also the Supreme Court applied the test of ordinary commercial sense.
Supreme Court of India Cites 0 - Cited by 17 - R S Sarkaria - Full Document

J.K. Cotton Spinning And Weaving Mills ... vs Union Of India & Ors on 30 October, 1987

It is immaterial, in view of Rule 9(1) of the Central Excise Rules and Section 49 of the Act whether the yarn so manufactured is capitively consumed or is subject to any other or further process. Reference may be made to J.K. Spinning and Weaving Mills Ltd. and Anr. v. Union of India and Ors. where Rules 9 and 49, of the Central Excise Rules, 1944, after they were amended with retrospective effect by Section 51 of the Finance Act 1982 came up for interpretation. It was held that in view of the deeming provisions under Explanation to Rules 9 and 49, although the goods which are produced or manufactured at an intermediate stage and thereafter, consumed or utilised in the integrated process for the manufacture of another commodity is not actually removed, shall be construed and regarded as removed.
Supreme Court of India Cites 20 - Cited by 210 - M M Dutt - Full Document
1   2 Next