80HHC deduction is allowed only to cut and polished granites exporting."
2. According to petitioner, deduction claimed under s. 80HHC was disallowed ... ores
(i) to (ix) - (omitted as not relevant).
(x) Cut and polished minerals and rocks including cut and polished granite :
Explanation. - For the purpose
small-scale industrial unit in tiny sector for the purpose of stone polishing, high polishing and stone cutting. A provisional registration certificate was issued ... Commissioner of Commercial Taxes issued a circular as follows :
"Since polished Cuddapah Shahabad and marble stones are not a commercially different commodity from
order recorded a finding of fact that the assessee was cutting and polishing the granite blooks to some extent before their export. The finding ... view that although some amount of cutting and polishing is rendered to the granite blocks before export, it is not physically plausible to put them
Excise, levied excise duty Rs.566.44 on the petitioner formanufacturing French Polish between March 1964 and May 1965 and furtherexcise duty ... having manufactured French Polish betweenJune 1965 and April 1966 and further levied penalty of Rs.5/- for breachof Rule 9 and penalty
learned counsel, since the goods they have exported are cut and polished minerals, the same ceased to be a "mineral" within the meaning ... Board of Direct Taxes had clarified that the export of cut and polished diamonds cannot be construed as "mineral" to deprive the benefit
Karmadi Stone Cutting And Polishing vs Joint Commissioner Of Commercial Taxes ... on 27 November, 1987
Equivalent citations: [1988]68STC345(KAR)
ORDER
S.R. Rajasekhara Murthy
aforesaid land was the land
bearing Sy.No.612 where polishing units of others were
established. He claimed that there was no road lying ... claimed that
4
after getting the land converted, he established a polishing
unit in the land and had constructed a compound wall
enclosing the said
Appellant
did not possess an "100% export oriented granite cutting and
polishing small scale industrial unit" as contemplated under
Rule ... have already established
hundred per cent export oriented units for
cutting and polishing of granites in the
State;
(iii) Persons who have already established
80HHC deduction is allowed only to cut and polished granites exporting."
2. According to petitioner, deduction claimed under s. 80HHC was disallowed ... ores
(i) to (ix) - (omitted as not relevant).
(x) Cut and polished minerals and rocks including cut and polished granite :
Explanation. - For the purpose
BUSINESS
R/O WADI
TALUK CHITTAPUR
5. M/S THE BLUE STONE POLISHING COMPANY,
WADI, REPRESENTED BY ITS
MANAGING PARTNER,
WADI, DIST. KALABURAGI ... STONE POLISHING COMPANY,
REPRESENTED BY ITS
MANAGING PARTNER,
WADI, DIST. KALABURAGI.
...RESPONDENTS
(BY SRI. VIKRAM VIJAYKUMAR, ADVOCATE FOR R2
(GPA HOLDER
