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1 - 5 of 5 (0.25 seconds)The Central Excise Act, 1944
Section 3 in The Central Excise Act, 1944 [Entire Act]
M/S. J. K. Cotton Spinning & Weaving ... vs Sales Tax Officer, Kanpur And Another on 28 October, 1964
In M/s J.K. Cotton Spinning & Weaving Mills Co. Ltd. v.
Sales Tax Officer, Kanpur and Another, [1965] 1 S.C.R. Page
900 while dealing with the expression "in the manufacture of
goods" used in section 8(3)(b) of the Central Sales Tax Act,
1965 and Rule 13 framed
896
under the Act it was held that the said expression "would
normally encompass the entire process carried on by the
dealer of converting raw materials into finished goods.
Where any particular process is so integrally connected with
the ultimate production of goods that but for that process,
manufacture or processing of goods would be commercially
inexpedient, goods required in that process would, in our
judgment, fall Within the expression." It was further held:
Bhor Industries Ltd., Bombay vs Collector Of Central Excise, Bombay on 31 January, 1989
(Emphasis supplied)
In Bhor Industries Ltd., Bombay v. Collector of Central
Excise, Bombay, [1989] 1 S.C.C. Page 602 while dealing with
excise duty it was held:
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