sc decision on gitti crusher is manufacturer or not

THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus ...

Court no. 55. Trade Tax Revision no. 971 of 1996. Commissioner of Trade Tax, ... no tax could be levied in view of Circular dated 21.12.1981 and the decision of ... U.P. V. Lal Kuan Stone Crusher Pvt. Ltd., reported in 2000 UPTC, 463 (SC): ... as Gitti does not amount to manufacturing within the definition of Section 2 (17) of...

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Commercial Taxes Officer vs Prakash Udhyog on 14 January, 2000

It is required of such material that the stones do not exceed required maximum size ... to accept the process of stone crushing or grinding as activity of manufacturing and ... He places reliance on number of decisions of the Supreme Court, viz., Deputy .... road metal, fatchara, gitti grit, papera, crusher dust, gravel jhajhara, etc.

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Commercial Taxes Officer vs Surana Minerals Pvt. Ltd. And Anr. on ...

The Rajasthan Tax Board on appeal, referring to its earlier decision in Assistant ... by Supreme Court in Divisional Deputy Commissioner of Sales Tax & Another v. ... Some manufacturers may not be having crushing facilities or of sufficient capacity. ... No one can make a mistake of buying khanda for gitti and 'gitti' for p...

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Judgment reserved on 22.9.2011 Judgment delivered ... - U.P. Forest

Nov 11, 2011 ... manufacturers and traders of goods made out of forest produce, the miners and the ... Supreme Court also upheld the findings of the High Court that the power to ... not confined to the transit of timber of forest produce by the owner thereof .... Kunwa Stone Crusher (P) Ltd. (2000) 3 SCC 525, and State of.

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Industrial Policy. 2009-14 - Department of Commerce & Industries ...

such as SC/ST, females, handicaps, retired soldiers, naxalite affected families in the common ..... will not be eligible for subsidies/exemptions/concessions of Industrial Investment ..... Note: - In case of any difference in opinion in respect to said definitions, decision of State ... Stone crusher, manufacturing of ballast (gitti )....

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stone crusher plant in gwalior - La Mining

May 13, 2016 ... sc decision on gitti crusher is manufacturer or not Mobile Cone ... price of ... stone crusher,mobile crushing plant,grinding mill in sand & gravel...

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016_2004_Indirect Taxes Law-II (Sales Tax).pdf

Under this survey, the decisions of the Supreme Court and the various high courts will ..... Stores}** In the former case, it was held that crushing of stone boulders into ... into a small size, known as gitti, did not amount to manufacturing within the.

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