11 In Chowgule & Co. Pvt. Ltd. v. Union of India

1 SCC 653Reported decision1981#6778 most cited

What is 11 In Chowgule & Co. Pvt. Ltd. v. Union of India authority for?

Blending of ore, even while loading it onto a ship using mechanical equipment, constitutes 'processing' of ore for sale. The machinery used in this process is considered plant or equipment used in processing.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 1991 to 2024.

Also referred to as

Chowgule & Co. Pvt. Ltd. v. Union of India · processing · manufacture · Central Sales Tax Act 1956 · Section 8(3)(b) · Rule 13 · mechanical ore handling plant · blending of ore

Judgments citing 11 In Chowgule & Co. Pvt. Ltd. v. Union of India

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, both the appeals are partly allowed for statistical purposes

ITA 2171/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15 & Assessment Year: 2013-14

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Narendra Singh Janpangi (DR)

Section 132Section 139Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year: 2013-14 DCIT CC 3 (2), Shri Vivek Mehrotra, Central Range – 3, Office No. 16, Churchgate Room No. 1913, 19th Floor, Chamber, Above Greater Bank, Air India Building, Nariman Point, Vs. 5 New Marine Lines, Mumbai - 400021 Mumbai - 400020 PAN: AAHPM4127B (Appellant) (Respondent) Revenue by : Shri Narendra Singh Janpangi (DR) Assessee by : Shri Nitesh Joshi (AR) Date of Hearing: 11/03/2021 Date of Pronouncement: 07/06/2021 O…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2175/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11

Section 143(3)Section 80I

…article or thing having a different name, character and use or (b) Bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. 5.11 In Chowgule & Co. Pvt. Ltd. Vs. Union of India (1981) 1 SCC 653 Hon’ble Supreme Court, after considering the judgment of Hon’ble Bombay High Court in Nilgiri Ceylon Tea Supplying Co. Vs. State of Bombay (1959) 10 STC 500 (Bom.), clearly observed on the question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted ‘manufacture or processing or ore…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2174/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Section 143(3)Section 80I

…article or thing having a different name, character and use or (b) Bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. 5.11 In Chowgule & Co. Pvt. Ltd. Vs. Union of India (1981) 1 SCC 653 Hon’ble Supreme Court, after considering the judgment of Hon’ble Bombay High Court in Nilgiri Ceylon Tea Supplying Co. Vs. State of Bombay (1959) 10 STC 500 (Bom.), clearly observed on the question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted ‘manufacture or processing or ore…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2173/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13

Section 143(3)Section 80I

…article or thing having a different name, character and use or (b) Bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. 5.11 In Chowgule & Co. Pvt. Ltd. Vs. Union of India (1981) 1 SCC 653 Hon’ble Supreme Court, after considering the judgment of Hon’ble Bombay High Court in Nilgiri Ceylon Tea Supplying Co. Vs. State of Bombay (1959) 10 STC 500 (Bom.), clearly observed on the question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted ‘manufacture or processing or ore…

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1209/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2013-14

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th March 2016. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1208/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2012-13

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th October, 2015. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

…ce 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. Another case which deserve reference is the case of Chowgule & Co. (P). Ltd. v. Union of India [1981] 47 STC 124. The three-judge Bench of Supreme Court held that the blending of iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the p…

Asst.C.I.T., Bellary vs. M/S Hothur Traders 100% Eou, Bellary

In the result, Revenue’s appeals for asst

ITA 32/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazita No.32/Bang/2016 (Asst. Years 2010-11 & 2011-12) The Asst. Commissioner Of Income-Tax, Circle-1, Bellary. . Appellant Vs. M/S Hothur Traders 100% Eou, No.85,6,7&8, Infantry Road, Cantonment, Bellary. . Respondent Pan –Aaefh7705H. Co No.55/Bang/2016 (By Assessee) Appellant By : Shri Nagendra Prasad, Cit Respondent By : Shri B.S Balachandran, Advocate Date Of Hearing : 22-11-2017 Date Of Pronouncement : 19-01-2018

For Appellant: Shri Nagendra Prasad, CITFor Respondent: Shri B.S Balachandran, Advocate

Section 10ASection 10BSection 143(3)Section 40

…0% EOU engaged in processing cannot be denied exemption on the basis that the units are not engaged in manufacture or production. Moreover, on facts exactly similar to the facts of the assessee, in the case of Chowgule & Co. Pvt. Ltd. Vs Union Of India (1981) 1 SCC 653 AIR 1981 SC 014, Hon'ble Supreme Court were concerned with the ITA Nos.20/B/15 & 32/B/16 CO No.55/B/16 38 question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted 'manufacture' or 'processing' of ore for sale within the meaning of section 8(3)(b) and Rule 13 of Central Sales T…

Biswajit Das, Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, the appeal filed by the revenue is dismissed and the

ITA 493/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 10Section 10BSection 2

…rticle or thing having a different name, character and use or (b) Bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. 43.5 In Chowgule & Co. Pvt. Ltd. Vs. Union of India (1981) 1 SCC 653 Hon'ble Supreme Court, after considering the judgment of Hon'ble Bombay High Court in Nilgiri Ceylon Tea Supplying Co. Vs. State of Bombay (1959) 10 STC 500 (Bom.), clearly observed on the question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted 'manufacture or processing or ore…

ITO, Ward-2(2), Bhubaneswar vs. Biswajit Das, Bhubaneswar

In the result, the appeal filed by the revenue is dismissed and the

ITA 473/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 10Section 10BSection 2

…rticle or thing having a different name, character and use or (b) Bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. 43.5 In Chowgule & Co. Pvt. Ltd. Vs. Union of India (1981) 1 SCC 653 Hon'ble Supreme Court, after considering the judgment of Hon'ble Bombay High Court in Nilgiri Ceylon Tea Supplying Co. Vs. State of Bombay (1959) 10 STC 500 (Bom.), clearly observed on the question whether the blending of ore, whilst loading it in the ship by means of the mechanical ore handling plant, constituted 'manufacture or processing or ore…

Shreemad Jagadguru Shankaracharya vs. State of Karnataka

WA/2843/2014HC Karnataka09 Feb 2015

Bench: ANAND BYRAREDDY,N.ANANDA

Section 23Section 4Section 482

…1 ® IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9th DAY OF FEBRUARY 2015 PRESENT THE HON’BLE MR. JUSTICE ANAND BYRAREDDY AND THE HON’BLE MR. JUSTICE N.ANANDA WRIT APPEAL No.2843 OF 2014 (GM-RES) BETWEEN: Shreemad Jagadguru Shankaracharya Shree Shree Raghaveshwara Bharathi Swamiji (Formerly known as Sri. Harish Sharma), Aged about 39 years, Shree Samsthana – Gokarna, Shree Ramachandrapura Muth, Hosanagara, Haniya Post, Thirthahalli Taluk, Shimoga District and Also at Ramashrama, No.2A, J.P.Road, Girinagar, Bangalore – 560 085. … APPELLAN…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007

For Respondent: M/s Tara Agencies

…Tribunal in its order relied on the decisions of the Calcutta High Court in G.A. Renderian Ltd. v. Commissioner of Income-Tax, West Bengal-I 1984 (145) ITR 387 and also of this court in Chowgule & Co. (P) Ltd. & Another v. Union of India & Others (1981) 1 SCC 653 and held that the respondent assessee was entitled to weighted deduction under section 35B (1A) of the Act. 7. The Revenue challenged the judgment of the Tribunal before the High Court. The High Court upheld the judgment of the Tribunal. The Revenue, aggrieved by the impugned judgment of the High Court, has preferred this appeal. 8…

Delhi Cold Storage Private Ltd vs. Commissioner of Income Tax, New Delhi

C.A. No.-003164-003164 - 1991Supreme Court14 Aug 1991

For Respondent: COMMISSIONER OF INCOME-TAX, DELHI-I, NEW DELHI

Section 2(7)(c)Section 2C

…ding that the stored articles have 590 undergone a process within the meaning of Sec.2(7)(c) of the Finance Act, 1973. [594C] Chowgule, & Co. Pvt. Ltd. and Anr. v. Union of India & http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 Ors., [1981] 1 SCC 653, relied on. Commissioner of Income-tax v. Radha. Nagar Chid Storage (P) Ltd., 126 I.T.R. 66 and Addl. Commissioner of Income- tax, Kanpur v. Farrukhabad Cold Storage (P) Ltd., 107 I.T.R. 816, referred to. Kilmarnock Equitable Co-operative Society Ltd. v. IRC., [1966] 42TC 675 at Page 681, referred to. JUDGMENT: CIVIL APPELLATE J…