Commissioner Of Income-Tax vs Shree Raghunath Cotton Ginning And Oil ... on 26 October, 2004
Equivalent citations: (2006)202CTR(P&H)347, [2005]279ITR353 ... employed."
2. The assesses is engaged in the business of cotton ginning and delintering cotton seeds at its principal place of business at Fatehabad
engaged in one or more of the following manufacturing processes, namely, cotton ginning, cotton or jute pressing, decortication of groundnuts, the manufacture of coffee, indigo
Inserted by G.S.R. 506, dated 18.3.1972.] (lxx) [ as respects cotton ginning, baling and pressing industry, specified in the notification of the Government
percussion cap works industry, ice or ice-cream industry or cotton ginning, baling and pressing industry] [Substituted by G.S.R. 1645, dated
production, supply and distribution of, cotton and woollen textiles, raw cotton (including ginned cotton and unginned cotton or kapas), cotton seed, paper (including newsprint), foodstuffs
Mahalaxmi Cotton Ginning Pressing vs The State Of Maharashtra & Ors on 11 May, 2012
Author: D.Y.Chandrachud
Bench: D.Y.Chandrachud ... APPELLATE JURISDICTION
WRIT PETITION NO.33 OF 2012
M/s.Mahalaxmi Cotton Ginning Pressing
and Oil Industries, Kolhapur. ...Petitioner.
Vs.
The State of Maharashtra
appellants the argument was stressed that
ginning process was a manufacturing process, and ginned
cotton and cotton seeds were different commercial
commodities and the respondent ... substantial identity
between unginned cotton and ginned cotton or cotton seeds.
It was argued that the ginning process required complicated
machinery of manufacture. Reference
process of ginning, cotton seeds are separated from cotton wool as it is called, or cotton fibre and thereafter cleaned cotton is pressed into bales ... multiple uses to which cotton is being put. Merely separating cotton seeds from the cotton lint would not render cotton lint any the less
Kashinath Sankarappa Wani vs New Akot Cotton Ginning & Pressingco., ... on 18 February, 1958
Equivalent citations: 1958 AIR 437, 1958 SCR 1331, AIR 1958 SUPREME ... which owned a
1333
Ginning and Pressing Factory and carried on business of
ginning and pressing cotton at Akot in District Akola.
The appellant alleged
cotton waste." Similarly, item (iia) refers to "cotton fabrics" and item (iib) refers to "cotton yarn". Thus cotton, ginned ... ginned cotton and cotton seed are exempt. But there is hardly less difference between cotton in the field and cotton at the gin
