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1 - 10 of 14 (0.39 seconds)Section 8 in The Income Tax Act, 1961 [Entire Act]
Section 206 in The Income Tax Act, 1961 [Entire Act]
Section 271CA in The Income Tax Act, 1961 [Entire Act]
The Maharashtra Forest Produce (Regulation Of Trade) Act, 1969
The Income Tax Act, 1961
The Taxation Laws (Amendment) Act, 2003
The Societies Registration Act, 1860
Chowgule & Co. Pvt. Ltd. & Anr vs Union Of India & Others(And Vice Versa) on 25 November, 1980
In Chowgule & Co. Pvt. Ltd.'s case, the observations that
the processing must result in some change which does not
necessarily bring into existence a different produce, like bidi,
relied upon by Shri Kaptan are made in the background that the
Court was considering the eligibility criteria for lower rate of
sales tax under Section 8(3)(b) of the Central Sales Tax Act,
interpreting the expression "processing of goods for sale",
which means making a commodity marketable by experiencing
some change, as is distinguished from the process of
manufacturing, which actually brings into existence a
commercially different and distinct commodity by different
name. In our view, such observations of the Apex Court would
be of no help to the petitioner on the question of process of
manufacturing.