mark Daily Dazzler in any media and using the same in nail polish, nail glitter, invoices, letter heads and visiting cards or any other cosmetics ... names in the course of their business and passing off their nail polish or other cosmetic products using the trade mark Daily Dazzler
that the assessee is engaged in further processing like sizing and polishing, etc. All these activities clearly constituted manufacture of article or thing within ... added to the statute item (x) reads as under :
"Cut and polished minerals and rocks including cut and polished granites."
From the very
railways as per its specifications and drawings after completion of polishing and machining could not be classified as declared goods.
9. Learned counsel ... rails in the railway track. There is no machining or polishing done in the above process. Hence, it was contended that the finding
limited company, engaged in the business of manufacture and export of cut polished granite building slabs. It is a 100% Export Oriented Unit approved ... Income Tax Act, on the ground that cutting and polishing of granite slabs did not amount to manufacture or production of an article or thing
agreement between the assessee and the customer, for supplying, laying and polishing of mosaic floor, the customer has to pay by way of advance ... cent of the value of the work, and after completion of polishing, the balance amount. The further terms of the agreement were, that the customer
reads as "All kinds of soaps and soap powder including metal polishing bar". From August 1, 1968 to February 20, 1974 the entry ... soaps, soap flakes, soap powders, detergent powders and liquids and metal polishing bars". From February 20, 1974 to July 25, 1977 the entry
estimate. The offer made by the defendant being the highest, for cone polished raw rice bran as well as for cone polished boiled rice bran ... offered the rate of Rs. 950/- per metric ton, for cone polished raw rice bran and Rs. 600/- per metric ton, for boiled raw rice
more revenue either by trade within the country or by export of polished minerals. Viewed from any angle, there are justifiable reasons for the Government
engaged in
the business of exploration, exploitation, manufacture, process and production
of polished and dressed granite in assorted dimensions and a 100% Export
Oriented Unit ... detailed reply explaining the
processes involved in the production of dressed and polished assorted dimensions
of granite and about the status of the petitioner being
Tribunal is right in holding that assessee had
dimensionally cut and polished the block of granites and same
were exported and the assessee is entitled ... Taxman 528 (SC),
the Supreme Court considered the issue of polishing granites
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