under this notification;
(viii) materials means goods which
are raw materials, components,
intermediate products or
consumables used in the manufacture
of resultant products and their ... been defined to
mean goods which are raw materials, components, intermediate
products or consumables used in the manufacture of resulting
products and their packings
which are used in the manufacture of any intermediate or finished product except such raw materials, component parts and inputs which find place ... read as referable to raw materials, component parts and inputs" and not in relation to "intermediate or finished products". In our opinion
inputs used in the manufacture of an intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... should be read along with raw materials, component parts and inputs and not along with an intermediate or finished products. Keeping the intention of Legislature
parts and inputs used in the manufacture of intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... view, should be read along with raw materials, component parts and inpuf sand not along with intermediate or finished jroducts. Keeping the intention of legislature
consumption as raw materials, component parts and inputs in the manufacture of an intermediated or furnished product, the tax payable on such goods shall ... consumption or use as raw materials, component parts and inputs in the manufacture of an intermediate or finished product, the tax payable on such goods
levied, which included all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product and Explanation ... Explanation reads as follows :
"Explanation II : The words 'raw materials, component parts and inputs' do not include agricultural produce, horticultural produce timber
direction to opp. parties 1 and 2 to release the salary components of the petitioners with effect from October, 1991 as sanctioned by the State ... stated that all the Intermediate Colleges like that of the petitioners College are receiving their salary components in U.G.C. scale
divided in four sections, each consisting of about 26 kms. with intermediate target dates for completion of each section. Gammon India Limited (GIL) had engaged ... intermediate obstructions. Accordingly, Gil had mobilised the necessary construction equipment.
However, on commencement of the construction operations, GIL'S bill for foreign exchange component
Rajkot Municipal Corporation vs Manjulben Jayantilal Nakum & Ors on 17 January, 1997
Equivalent citations
Aktiebolaget Volvo Of Sweden vs Volvo Steels Ltd. Of Gujarat (India) on 16 October, 1997
