Commissioner Of Income-Tax vs Emery Stone Manufacturing Co. on 14 November, 1995
Commissioner Of Income-Tax vs Emery Stone Manufacturing Co. on 14 November, 1995
Equivalent citations: [1997]225ITR480(RAJ)
JUDGMENT
B.R. Arora
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1 - 10 of 9107 (2.31 seconds)Progressive Constructions Co. And Ors. vs South Central Railway And Ors. on 20 September, 2006
monolithic stone of 1 cum. volume is weighed and compared with the weight of the total quantity of the small stones manufactured from this ... monolithic stone of 1 cum volume is weighed and compared with the weight of the total quantity of the small stones manufactured from this
S.N. Sunderson (Minerals) Ltd. vs Suptd. (Preventive), C. Ex. on 3 March, 1994
lime stone, lime stone chips, lime stone lumps and crushed and grinded lime stone are different commercial commodities and, therefore, conversion of lime stone lumps ... stone crushed into particular size by supplying lime to Subash Stone Crusher, Maihar; Rakesh Stone Crusher, Kami, Vijay Stone Crusher, Maihar and Maa Sharda Stone
Commercial Taxes Officer vs Prakash Udhyog on 14 January, 2000
stones. He had excavated stones from mines and thereafter cutting was to be applied to such stones in different forms. He has sold the stones ... commodity as stone. The expression "stone" simpliciter may have given rise to a question whether stone at quarry head, and stone
Income-Tax Officer vs Jitendra Stone Crushing Co. on 22 March, 2006
crushing of the big stones (boulders) into small stones (bajri) is only a processing of the stones and not a manufacturing activity.
3. That even ... raised was whether gitty, stone chips and dust continued to be stone or on crushing stone boulders into gitty, stone chips and dust different commercial
Jaypee Rewa Cement Ltd. vs Collector Of Central Excise on 24 August, 1993
that, crushing grinding and sieving of lime stone to obtain lime stone chips and powder amounts to manufacturing process. This Tribunal again considered the same ... manufacturer, and therefore, Mure on the part of the appellants to declare the manufacturing activity of crushing of lime stone to the Department cannot
Vimal Coating Limited vs Ahmedabad-Iii on 26 April, 2024
stone crushed into particular size by supplying lime to Subash Stone Crusher,
Maihar; Rakesh Stone Crusher, Katni, Vijay Stone Crusher, Maihar and MaaSharda
Stone Crusher ... manufacture‟ of lime stone
chips. Conversion of lime stone lumps into lime stone chips was never taken to be a
`manufacturing‟ process by the petitioners
Pingle Industries Ltd., Secunderabad vs Commissioner Of Income Tax, Hyderabad on 26 April, 1960
annual payment of Rs. 28,000 but not to manufacture
cement. The stones had to be extracted methodically and
skilfully before they could be dressed ... company carrying on the business, inter alia, of
sale of Shahabad stones (flag stones) which had to be
extracted from quarries, dressed and then sold
Commissioner Of Income-Tax, Delhi-I vs Minocha Brothers P. Ltd. on 9 August, 1985
held by the Madras High Court that quarrying was a manufacturing process and hence being an industrial undertaking was entitled to exemption under section ... dams on a large scale. It was processing steel, crushing stone, manufacturing lime and surkhi and also excavated stone from rocks. The court came
Raiasthan Stat Eelectricity Board vs Associated Stone Industries & Anr on 8 May, 2000
Further having referred to various decisions dealing
with 'manufacturing" and "manufacturing process" has stated
thus-.-
"In my opinion, the pumping ... such comes into existence, there is no
process of manufacture. The cutting and polishing stones
into slabs is not a process of manufacture for obvious