agreement was signed in Moscow and it was decided that
the dam construction would be carried out jointly by Soviet and Indian
Engineers. Thereafter ... being constructed is a large dam. The dam is
neither a nuclear establishment nor a polluting industry. The construction
of a dam undoubtedly would result
imagery of the area under dispute before the construction and
after the construction of the check dam is shown in the Annexure -
IV. However, Project ... estuary also due to the construction activity. Due to the
construction of the check Dam in the present location, there is a
possibility of saline
mortar
(f) under water extraction of sand and (g) construction of coffer dam
during 1994-95 etc. Plaintiff who had raised the above claims ... excess power tariff from 72.95
August 1993
v. Expenses on construction of Coffer dam during 21.96
1994-95
vi. Additional expenses of dewatering during
never employed to denote the construction
activity of the nature involved in the construction of a dam
or for that matter a bridge, a road ... possible or permissible to read the word "construction" as
referring to construction of dams, bridge,,
295
buildings, roads or canals. The association
consultation with the erstwhile
Government of Bombay for the construction of the dam. The Central Water
& Power Commission forwarded its recommendations to the then ... State of Gujarat to took up
and complete the construction of the dam.
b) Geological and Seismological aspects of the dam site.
The Tribunal accepted
firm of contractors doing Government contract work, like construction of dams, tunnels, canals, etc. During the accounting period relevant to the assessment year ... drill and air-compressors and jack-hammers used for the construction of dams, tunnels, amounts to manufacture and production of an article and, therefore
that a company carrying on business of civil construction work like construction of dams, bridges, etc., could not be considered to be an industrial company ... view that by including 'construction of ships' there is no implied exclusion of other construction activities. Construction of ships has always been considered
lakh workers daily during the construction period and 6 lakh workers daily during the post construction stage.
4. The dam and power house is proposed ... construction business, and therefore, the moment it had put first bricks for construction and started its first activity with regard to construction, it has commenced
proposed
in the year 1944 in the Bilaspur State. The construction of
Bhakra dam was to result in submergence of a large
territory ... transferred territories of State of
Punjab.
3. The construction of Bhakra dam has brought about lot
of benefits to the country and in particular
they are never employed to denote construction activity or the nature involved in construction of a dam or a building. At page ... However, in that judgment also it was clearly held that construction of dam, building bridge, road and the like do not amount to manufacture
