Section 15 in The Central Sales Tax Act, 1956 [Entire Act]
pour point depressants or flow improvers) which does not change the essential character of the substance;] [(ii-d ) Aviation Turbine Fuel sold to an aircraft
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1 - 10 of 49067 (7.22 seconds)Universal Commercial Corpn. vs Collector Of Customs on 9 July, 1993
conditioner. The goods imported may be essential parts of air-conditioner but they do not possess the essential character of an A/C as they ... essential parts of an air conditioner, (though incomplete) and, by application of Rule 2(a) of the Rules of Interpretation, gave it the essential character
Bharat Heavy Electricals Ltd. vs Collector Of Customs on 9 November, 1986
provided that, as imported the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken ... that as imported the incomplete or unfinished articles should have the essential character of the complete article. In page 2 of Vol. I of CCCN
M/S Samsung (India) Electronics Pvt. ... vs Commissioner Of Commercial Taxes U.P. ... on 18 January, 2018
battery charger are sold as a single retail pack and the essential character of the package is that of a mobile phone/telephone ... they consisted of the material or component which gives them their essential character i.e the telephone set. The Hon'ble Supreme Court
State Of Gujarat vs Shah Veljibhai Motichand, Lunawada on 12 November, 1968
different manufactured product of iron so lone as iron continues its essential character and the only change was one of corrugation or in shape ... into the form of sheets, it still continues to retain the essential character of iron and we cannot hold that it would fall under
Motor Industries Co. Ltd. vs Assistant Collector Of Customs on 30 March, 1992
documents produced that the adjusting pin through semi-finished had the essential character of the finished article. These goods are correctly classifiable under heading ... Customs Tariff Act, 1975 , observed that since the goods had the essential character of unfinished goods, they were identifiable as adjusting pins/camplates and also
Telco vs Collector Of Customs on 23 April, 1990
provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken ... whether the product as imported by TELCO has acquired the essential character of an automobile part. If it has acquired the character of automobile part
M/S. Eastern Condiments Pvt. Ltd vs Cce, Madurai on 11 June, 2015
their submissions concluded as preparations and held that they lost their essential character of spices within the meaning of Chapter 9. and this finding ... affect the essential characteristics of the mixture as a spice, whereas the Department chooses to interpret that each spices loses its essential character. Relied
Cc vs Hindustan Motors Ltd. on 30 June, 2003
these parts were used to make the engine functional; that essential character cannot be subtituted for functional character of an article/machine ... that all functional components cannot be said to be essential; that what imparts the essential character to a machine are only the essential components without
Itc Limited, Secunderabad And Another vs State Of Andhra Pradesh And Others on 12 November, 1998
supply of luxuries viz., tobacco. The essential character of levy is a tax on supply of luxury viz., tobacco. It is, only, as a matter ... measure for the levy of tax does not change the essential character of levy. In support of his contentions, he relied