part of the invoices on first sal e of sand from
the sand quarry. Therefore, in the similar facts and
circumstances when the purchases with
commercially recognised fine shape sand can be obtained only after double screening, ie. screening at the spot when the sand is lifted from ... assesscc. According to the Assessing Officer, dredging of sand is akin to mining, quarrying etc. The CIT(Appeals) observed that the impugned activity cannot
substances obtained from underneath the surface of the earth by digging or quarrying."
"Primarily, 'mineral' means that which grows in amine ... underground workings or by open quarrying."
"Petroleum - Petroleum oil is a fluid found in the pours sand rock of the earth
called a 'Crust of the Earth'. In this sense, 'sand' may be regarded as mineral'. In the Mines and Minerals ... which can be got from beneath the earth; either by mining or quarrying. Thus, it will be seen that CPC can in no sense
2815/MUM/2016 (A.Y: 2008-09)
Oshiwara Silver Sand CHSL
of the Act, 1961."
Thus, it can be noticed that the AO, after ... Gujarat High Court in the case of K.M.Bhatia (Quarry) V/s CIT reported
in 193 ITR 379(Guj), wherein
materials & debris
6. Arun Shetty Cement, sand & labour 325,000 - 325,000
charges
7. Jitendra Singh Supply of labour & material ... land which was hilly and sloppy and earlier used for
quarrying purposes, it is not possible to develop the land without performing the
work
Micoperi S.P.A. Milano vs Deputy Commissioner Of Income Tax on 31 August, 2001
Dcit 2(2), Mumbai vs Larsen & Toubro Ltd, Mumbai on 14 May, 2025
IN
Dcit 2(2), Mumbai vs Larsen & Toubro Ltd, Mumbai on 15 March, 2024
आयकर
Larsen & Toubro Ltd, Mumbai vs Asst Cit Rg 2(2), Mumbai on 15 March
