vide Notification No.46/94 dated 01.03.1994. In the said notification, power driven pumps were shown as an exempted item and due to inadvertence, parts ... power driven pumps used in manufacture of pumps within the factory, which were all along exempted from 1978, were omitted. The omission having been brought
contention of
the assessee was accepted on the ground that both power driven pumps as
well as parts of power driven pump had for long ... March, 1994 then by mistake and erroneously parts of power
driven pump were not included, whereas manufacture of power driven
pumps was included. In this
well as part thereof which were used for manufacture of power driven pumps exempted from levy of excise duty since 1978. However, while issuing ... incorporating earlier notification dt. 01-03-1994, part of power driven pumps which all along have been exempted, were omitted. The Government on representations, amended
private respondent nos. 5 to 13 had sunk an
unauthorized power driven tubewell at her premises without taking permission from the
concerned authority. The principal ... take immediate action to close down the unauthorized operation of
power driven tubewell at premises no. B/168A/H/1, Tiljala Road, P.S. -
Karaya
against fire shall be taken as may be prescribed. (2) If power-driven machinery is used, or any process which, in the opinion
assessee is engaged in the business of manufacture and sale of power
driven pumps
maintenance and repairing of 5 horse power Diesel Engine.
Learned State counsel states that the petitioner as per advertisement
(Annexure P-1), this certificate would ... regard to Senior Secondary Certificate Examination in Repair and
Maintenance of Power Driven Farm Machinery i.e. +2 should be treated as
Vocational Course
Harishankar ,Gayaprasad Jaiswal vs State Of Gujarat on 8 March, 2018
Author: J.B. Pardiwala
door opening on such street or land; (64) "escalator" means a power driven, inclined, moving stairway used for raising or lowering passengers; (65) "existing building
door opening on such street or land; (64) "escalator" means a power driven, inclined, moving stairway used for raising or lowering passengers; (65) "existing building