Skoda Auto Volkswagen India Private ... vs Cce-Pune - Ii on 27 August, 2020
1
Appeal
Finance Act, 2013 at definitions
mentioned at para 106(5)- Commodity derivative means -
(i) a contract fo r delivery of goods which ... what is a commodity derivative in the Commodities
Transaction Tax (CTT). As per the CTT commodity derivative
means a contract for delivery o f goods
Skoda Auto Volkswagen India Private ... vs Pune-I on 27 August, 2020
1
Appeal No
Skoda Auto Volkswagen India Private ... vs Pune on 27 August, 2020
1
Appeal No. ST
Skoda Auto Volkswagen India Private ... vs Principal Commissioner Of Central on 27 August, 2020
1
Definitions. --
(l) "retail sale", in relation to a commodity, means the sale, distribution
or delivery of such commodity through retail sales shops, agencies ... substituted, namely:-
12
C/ 51663/2019
(bb) „industrial consumer‟ means the consumer who buys
packaged commodities directly from the manufacturer or from an
importer
question of
degree, whether that something else is a different commercial
commodity having its distinct character, use and name and
commercially known as such from ... articles are known by different names, it does not
mean that they are different commercial commodities if in fact they
clause (iv)
of Clause 1.2 of GIT to mean articles, material, commodities, livestock,
furniture, fixtures, raw materials, spares, instruments, machinery,
equipment, medical equipment, industrial plant ... defined in
Sub-clause (iv) of Clause 1.2 GIT to mean the articles, materials,
commodities etc. and it is difficult to appreciate that manpower costs
filed by them. When confronted with the
provisions of the the Essential Commodities Act, the Essential Services
Maintenance Act and even the International Airports Authority ... petroleum product:
" Section 2(m) "petroleum product" means any commodity
made from petroleum or natural gas and includes refined
crude oil, processed
commodity, including stocks and shares, is periodically or
ultimately settled otherwise than by actual delivery or transfer of commodity or scrips.
The word "commodity ... expressly include
stocks and shares as being covered under "commodity", which means that but for such
expressed inclusion, the word "commodity
