State of Gujarat as raw materials, processing
3
materials or consumable stores in the manufacture of goods for sale
within the State of Gujarat ... used by the eligible units as
raw materials, processing materials or consumable stores in its industrial
units for which it has obtained the eligibility certificate
purchased Paint as it was covered under the heading "Consumable Stores" for which he had duly applied and in the recognition certificate issued ... items no. 4 of amended certificate dated 16.12.1999 "material for consumable stores".
7. The Assessing Authority rejected the explanation given by the revisionist
National Co-Operative Consumers Store ... vs The State Of Madhya Pradesh on 18 February, 2022
Author: Chief Justice
Bench: Ravi Malimath , Maninder Singh Bhatti ... WRIT PETITION No. 16715 of 2006
Between:-
NATIONAL CO-OPERATIVE CONSUMERS STORE
LT BHOPAL LAKHERAPURA TH.HUJUR (MADHYA
PRADESH)
.....PETITIONER
(BY SHRI RAKESH JAIN - ADVOCATE
National Consumers Cooperative Stores ... vs State Of West Bengal & Ors on 19 May, 2022
Author: Hiranmay Bhattacharyya
Bench: Hiranmay Bhattacharyya
IN THE HIGH COURT ... Justice Hiranmay Bhattacharyya
WPA 12047 OF 2015
National Consumers Cooperative Stores Ltd.
Vs.
State of West Bengal & Ors..
For the Petitioner : Mr. Arkadipta Sengupta
National Consumers Cooperative Stores ... vs State Of West Bengal & Ors on 29 April, 2022
Author: Hiranmay Bhattacharyya
Bench: Hiranmay Bhattacharyya ... National Consumers Cooperative Stores Ltd.
Vs.
State of West Bengal & Ors..
Mr. Arkadipta Sengupta
Mr. Subhajit Das
... For Petitioner
Mr. Sirsanya Bandopadhyay, Ld. Junior
dies, moulds and spare parts for
maintenance and the cost of consumable stores;....
11. Having stated the facts as above, we shall now proceed ... tools jigs dies moulds spare parts for
maintenance and cost of consumables stores have to be excluded asper clause (1) of note
loss has occurred in the raw material (Waste Paper) and Consumable stores only and insured is not maintaining any stock records for Consumable stores ... loss based on stock records method and the loss for the Consumable stores has been considered on the basis of physical verification basis only
Broadway,
Chennai – 108.
3. The President,
Madras Postal Audit Co-operative,
Consumers Stores Ltd., Egmore,
Chennai – 600 008.
4. Mr.S.Dhanasekaran,
The President,
Madras ... Postal Audit Co-operative,
Consumers Stores Ltd., Egmore,
Chennai – 600 008. ... Respondents
1/4
https://www.mhc.tn.gov.in/judis
Ankola Consumers Co Op Stores vs Suresh Santappa Naik on 23 November, 2022
Author: Jyoti Mulimani
Bench: Jyoti Mulimani
1
IN THE HIGH COURT ... APPEAL NO.5093 OF 2009 (PAR)
BETWEEN:
1. THE ANKOLA CONSUMERS CO-OP. STORES,
ANKOLA, REPRESENTED BY ITS
CHAIRMAN - SRI PANDURANG KENI,
ANKOLA, DIST: UTTAR
controverted the finding of the learned CIT-A.
26.1 When the consumable stores are purchased by the assessee, they are directly
debited in the profit ... arise. Thus, merely
the assessee has presented the sale of consumable stores in a particular manner, the
assessee cannot be debarred from claiming the deduction
