State Of Uttaranchal vs Balwant Singh Chaufal & Ors on 18 January, 2010
State Of Uttaranchal vs Balwant Singh Chaufal & Ors on 18 January, 2010
Equivalent citations
Search Results Page
Search Results
1 - 10 of 1218 (0.67 seconds)Sterling Foods, A Partnership Firm ... vs The State Of Karnataka & Anr on 21 July, 1986
Sales tax-Exigibility to tax-Whether shrimps, prawns
and lobsters subjected to processing like cutting of heads
and tails, peeling, deveining, cleaning and freezing cease ... appellants are a partnership firm carrying on
business as dealers in shrimps, prawns and lobsters and
other sea food products. They are registered
S. Jagannath vs Union Of India & Ors on 11 December, 1996
JUDGMENT:
J U D G M E N T
Kuldip Singh, J.
Shrimp (Prawn Culture Industry is taking roots in
India. Since long the fishermen ... Indian have been
following the traditional rice/shrimp rotating acqua culture
system. Rice is grown during part of the year and shrimp and
other fish
Commissioner Of Income-Tax, ... vs Relish Goods on 11 March, 1999
would appear from the judgment of the Tribunal that the
assessee bought shrimps, peeled them and froze them. There
is no other material ... opinion. The High Court held that buying and processing of
shrimps involved production and, therefore, the assessee was
entitled to the allowance that it claimed
Commissioner Of Income-Tax vs Union Carbide India Ltd. on 9 July, 1986
Deep Sea Fishing Division" for fishing shrimps in the deep sea.
3. The trawlers and the equipments were utilised not only for fishing ... also for decapitating, peeling and packing shrimps in special containers and freezing them in special quick-freezing chambers installed in the vessels
Commissioner Of Income-Tax vs Sterling Foods (Goa) on 23 November, 1994
answer. In that case, the Supreme Court was required to consider whether shrimps, prawns and lobsters, when subjected to the process of cutting of heads ... Sterling Foods ' case [1986] 63 STC 239 that processed or frozen shrimps, prawns and lobsters are commercially regarded as the same commodity
Sarla Performance Fibers Ltd. Etc. vs C.C.E., Surat-Ii on 3 June, 2016
case,
the tribunal has held that the duty of Central excise on
shrimps and shrimp seeds produced and removed by the
assessee-respondent ... assessee produced and
sold 11,15,29,540 number of shrimp seeds and 48,365 kg of
shrimps in DTA without obtaining the permission
M/S Ravi Prakash Refineries (P) Ltd vs State Of Karnataka on 3 May, 2016
Sterling Foods (supra), the
question that arose for consideration was whether shrimps, prawns and
lobsters subjected to processing like cutting of heads and tails, peeling ... under the description of
shrims, prawns and lobsters or in other words, shrimps, prawns and lobsters
would mean only raw shrimps, prawns and lobsters
Deputy Commissioner Of Sales-Tax ... vs Shiphy International, Alleppey on 7 March, 1988
Judges rendered on 21st July, 1986.
There the Court was concerned with Shrimps, prawns and
lobsters locally purchased for complying with export orders
and after ... under prior contract of sale. It was
held that after such processing, shrimps, prawns and
lobsters retained their original identity and did not become
different
V.B.C. Industries Ltd. vs Deputy Commissioner Of Income-Tax on 23 August, 1993
engaged in the processing as well as export of shrimps. The assessee claimed to have exported 47.1 metric tons of Shrimps worth Rs. 54.88 lakhs ... Exports Ltd. acted as its agent both in processing shrimps, as well as exporting shrimps on behalf of the assessee. The assessing authority held that