Addl.CIT Vs M/S. Idemitsu Lube Pvt.Ltd.
.... quired to construe the word “production” in addition to the word “manufacture”. One has to examine the scheme of the Act also while deciding the question as to whether the activity constitutes manufacture or production. Therefore, looking to the nature of the activity stepwise, we are of the vie ...
Income Tax Appellate Tribunal (Delhi C Bench)
COMMISSIONER OF INCOME TAX - 1, MUMBAI Vs M/S. HINDUSTAN PETROLEUM CORPORATION LTD.
.... (vi) Fertilizers; (vii) Methanol; (viii) Formal debycle and FR Resin Melamme and MF Resin; (ix) Methylamine, hexamethiene, tetranine, ammonium bi-carbonate; (x) Nitrite acid and ammonium nitrate; (xi) Carbon black; (xii) Polymer chips. (Emphasis Supplied)" It was conte ...
Supreme Court Of India
RUPA AND OTHERS Vs RADHABAI AND ORS.
.... ther in the facts and circumstances of the present case, the Appellant is entitled to be recategorized into a separate category other than HT-IV Commercial or be continued in the HTIndustrial category as has been done in the past having regard to the nature of services provided and also the nature a ...
MADHYA PRADESH HIGH COURT
Cochin Med Oxygens Distributors Medical and Industrial Gases Vs Chief Controller of Explosives
.... total will come to nearly 1700 KGs. Thus it is evident such empty container or filled container is not a portable one. Hence such containers cannot be brought within the definition of ''Cylinder'' under the Gas Cylinder Rules, 2004. Even if it is assumed to fall within the definition, R. 44 exempts ...
High Court Of Kerala
M/s. Hindustan Petroleum Corporation Limited Vs Maharashtra State Electricity Distribution Co. Ltd. and Others
.... nt shall be provided at the time of submission. Provided that where the Grievance is submitted by email to the IGR Cell acknowledgment of the receipt of the Grievance to the consumer shall be provided by return email as promptly as possible. Provided further that the IGR Cells shall keep such ...
Bombay High Court
State of Gujarat and Others Vs Vadilal Gases Pvt. Ltd. and Others
.... process and by using vaporizer for removal of moisture. By using heat treatment also the moisture is removed. All such processes show the petitioner-Company is a manufacturing unit. 15. Rates of duty payable by the consumer other than those referred to in Sees. 2(a)(i) and (ii) as per Section 3(1 ...
Gujarat High Court
Bakewell Biscuits Pvt. Ltd. Vs Additional District Magistrate and Others
.... or grant of ''N.O.C.'' in Rule 48, which pertains to, "No Objection Certificate". Sub-rule (1) of Rule 48 reads as under: (1) An applicant for a new licence in Form G, for a C.N.G. dispensing station shall apply to the District Magistrate with two copies of site plan showing the location of the p ...
Gujarat High Court
Subhash Chandra Goel Vs State of Uttar Pradesh and Others
.... tioners have not been able to place any material before us to justify their submission that LPG is not a petroleum product. Section 2(a)(iv) of the Essential Commodities Act lays down that petroleum products are to be considered as essential commodity within the meaning of Essential Commodities A ...
Allahabad High Court
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