sc decision on gitti crusher is manufacturer or not

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Commercial Taxes Officer vs Prakash Udhyog on 14 January,…

Therefore, moulding of stones to size of gitti cannot be considered an activity of manufacture which is a principal condition of entry to benefits of New Sales Tax Incentive Scheme. He places reliance on number of decisions of the Supreme Court, viz., Deputy Commissioner of Sales Tax v. Pio Food Packers [1980] 46 STC 63,...

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State of Uttarakhand Vs. Kumaon Stone Crusher | Latest…

15 Sep 2017 ... Full text of the Supreme Court Judgment:State of Uttarakhand Vs. Kumaon Stone Crusher. ... State of Uttarakhand & Ors. Vs. Kumaon Stone Crusher. [Civil Appeal No. 14874 of 2017 arising out of SLP (C) 9445 of 2004]. [C.A. No. 14446/2017 ..... The petitioners convert the stone and boulder into Gitti.

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Commissioner of Sales Tax, U.P. -vs- Lal Kunwa Stone…

The assessing authority rejected the contention of the dealer. On appeal, the Assistant Commissioner of Sales Tax noticed that the trader had neither manufactured gitti nor has sold it having crushed boulders into small stones and dust. He is of the view that tax was not attracted on both transactions. On second appeal, the...

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SCR - Supreme Court of India pdf

23 Jan 2014 ... quality does not amount to manufacture, when the change or a series of changes transform the commodity such ... the Act - Judgment and order passed by High Court for assessment years 1993-1994 to ...... on crushing stone boulders into gitti, stone chips and dust different commercial goods emerge so as...

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Supreme Court Approves Greater Supplier Control…

Supreme Court Approves Greater Supplier Control Over Minimum Resale Pricing. Updated July 2007. In a sharply divided 5-4 decision, the U.S. Supreme Court has overruled its own 1911 decision in the Dr. Miles case and held that a manufacturer does not necessarily violate the antitrust laws by establishing a minimum...

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levy of transit free Supreme Court Judgement.pdf - India… pdf

20 Sep 2017 ... 1. REPORTABLE. IN THE SUPREME COURT OF INDIA. CIVIL APPELLATE JURISDICTION. CIVIL APPEAL NO. 14874 OF 2017. (ARISING OUT OF SLP(C)9445 of 2004). STATE OF UTTARAKHAND & ORS. ... APPELLANTS. VERSUS. KUMAON STONE CRUSHER ... RESPONDENT. WITH. C.A. No.

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SC directive to High Court on stone crusher units -…

13 Jul 2010 ... Polluting stone crusher operators, who were straight away knocking doors of the High Court to get relief against State Pollution Control Board's punitive actions, can no more do the same from now on. In an important judgment, the Supreme Court of India stated that the High Court should ask stone crusher...

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