captive consumption" means "self consumption". Significantly this was also the meaning of the captive consumption as per the provisions ... According to them 'Captive Consumption' means goods not sold but consumed within factory. With the definition of captive consumption to be incorporated
molasses year 2015-16 – self
consumption of molasses in the
molasses year 2015-16 (equivalent to
self-consumption of molasses ... Molasses Year 2015-16 –
self-consumption of molasses in the Molasses Year 2015-16
(equivalent of self-consumption of molasses
molasses yerar 2015-16 in sugar mills of groups plus produced quantity of molasses in the molasses year 2015-16 less captive consumption of molasses ... captive consumption by the petitioner in the molasses year 2015-16 which is based on the actual consumption of molasses in the previous molasses year
released molasses‟. It was also held that
in case of captive consumption of molasses, there would hardly be any
question of sale. The Court further ... legislative competence to
impose such a tax in respect of captive consumption of molasses which
transaction lacks the ingredients of sale.
(iv) Even if legislative
released molasses‟. It was also held that
in case of captive consumption of molasses, there would hardly be any
question of sale. The Court further ... legislative competence to
impose such a tax in respect of captive consumption of molasses which
transaction lacks the ingredients of sale.
(iv) Even if legislative
released molasses‟. It was also held that
in case of captive consumption of molasses, there would hardly be any
question of sale. The Court further ... legislative competence to
impose such a tax in respect of captive consumption of molasses which
transaction lacks the ingredients of sale.
(iv) Even if legislative
value of molasses at the rate of Rs. 850/- per
metric tonne. The petitioner uses the said molasses for captive
consumption. According to the learned ... sold molasses at Rs.
1310/- P.M.T. and petitioner has valued its molasses used for
captive consumption
been made for the purposes of purchase of molasses, or to whom molasses for captive consumption has been transferred or supplied, from the occupier ... industrial development. Further Rule 25 provides that No molasses including the molasses for captive consumption, shall be removed from the premises of a sugar factory
released molasses‟. It was also held that
in case of captive consumption of molasses, there would hardly be any
question of sale. The Court further ... legislative competence to
impose such a tax in respect of captive consumption of molasses which
transaction lacks the ingredients of sale.
(iv) Even if legislative
released molasses‟. It was also held that
in case of captive consumption of molasses, there would hardly be any
question of sale. The Court further ... legislative competence to
impose such a tax in respect of captive consumption of molasses which
transaction lacks the ingredients of sale.
(iv) Even if legislative
