plates, bearing plates, crossing sleepers and pressed steel sleepers-heavy and light crane rails; (xiv) wheels, tyres, axles and wheels sets; (xv) wire rods
terminals” includes charges in respect of stations, sidings, wharves, depots, warehouses, cranes and other similar matters, and of any services rendered thereat: (15) “pass” means
income are (i) Erection/Construction Contract Receipts; and (ii) Service Charges including Crane Mobilisation Charges. Return of income for the year under consideration was filed ... supply, installation, testing, commissioning, and maintenance of I No. Rail Mounted Quay Crane, 3 Nos. Rubber Tryed Gantry Cranes and I No. Rail Mounted Gantry
equipment including commissioning spares and insurance,
spares of Double Girder EOT Cranes (for short Cranes)
for Wire Rod Mill and for this purpose a separate ... training of VSPs
personnel of VSPs tender of Double Girder EOT Cranes for
Wire Rod Mill. He submitted that if this Court takes a view
Crane Betel Nut Powder Works vs Commissioner Of Customs & Central ... on 19 March, 2007
Author: Altamas Kabir
Bench: Ar. Lakshmanan , Altamas Kabir
CASE ... Appeal (civil) 1453 of 2007
PETITIONER:
M/S. CRANE BETEL NUT POWDER WORKS
RESPONDENT:
COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, TIRUPATHI & ANR
DATE
contract for fabrication
and erection of 3-motion electrical overhead (travelling
cranes) is a contract of sale or contract for work and
labour.
HEADNOTE ... partnership firm carrying
on business inter alia of manufacture and erection of
cranes. During the assessment year 1965-66, the assessee
entered into two contracts
employed or working on or near the wheel track of a travelling crane in any place where he would be liable to be struck ... crane, effective measures shall be taken to ensure that the crane does not approach within six metres of that place. (2) The State Government
cent, or even at the rate of 30 per cent, on crane mounted on motor truck ?"
2. The matter relates to the assessment year ... assessee had purchased for Rs. 10,87,248 a mobile crane on November 19, 1981, and claimed depreciation
assessment year 1995-96 the assessee had purchased Tower
Cranes from another registered dealer and had availed
concessional rate ... assessment year 1995-96, the
assessing authority had noticed that the Tower Cranes so
purchased by the assessee are nothing but machinery covered
under
storing goods landed, or to be shipped or otherwise; (c) moorings and cranes, scales and all other necessary means and appliances for loading and unloading