16. In Ram Krishna Verma & Ors. v. State of U.P. & Ors.

UNION PUBLIC SERVICE vs. DR A LOKESHA

Bench: SREENIVAS HARISH KUMAR,A.S.BOPANNA

…yet another decision of the Hon’ble Supreme Court in the case of Kalabharathi Advertising Vs. Hemant Vimalnath Narichania and others [(2010)9 SCC437] wherein it is held as hereunder: “ 16. In Ram Krishna Verma & Ors. v. State of U.P. & Ors., [(1992)2 SCC 620], this Court examined the issue while placing reliance - 26 - upon its earlier judgment in Grindlays Bank Limited v. Income Tax Officer, Calcutta & Ors., AIR 1980 SC 656 and held that no person can suffer from the act of the Court and in case an interim order has been passed and the petitioner takes advantage thereof, and ultimatel…

M/S STAR INDUSTRIES vs. COMMISSIONER OF CUSTOMS(IMPORTS) RAIGAD

…of impurities from a mined product was not treated as manufacturing process. On that basis, the Tribunal came to the conclusion that roasting of an ore, to obtain concentrate, does not amount to manufacture, as it only removed the impurities and the 2 (1972) 2 SCC 620 Civil Appeal No. 6088 of 2013 Page 13 of 32 Page 14 JUDGMENT recoverable content of metal oxide is enhanced thereby. Thus, ore and concentrate are one and the same as concentrate remains ore and only impurities were removed therefrom. Again, referring to the judgment of this Court in MMTC (supra), the Tribunal made the following obser…

M/S STAR INDUSTRIES vs. COMMISSIONER OF CUSTOMS(IMPORTS) RAIGAD

…of impurities from a mined product was not treated as manufacturing process. On that basis, the Tribunal came to the conclusion that roasting of an ore, to obtain concentrate, does not amount to manufacture, as it only removed the impurities and the 2 (1972) 2 SCC 620 Civil Appeal No. 6088 of 2013 Page 13 of 32 Page 14 JUDGMENT recoverable content of metal oxide is enhanced thereby. Thus, ore and concentrate are one and the same as concentrate remains ore and only impurities were removed therefrom. Again, referring to the judgment of this Court in MMTC (supra), the Tribunal made the following obser…

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…SC 1019 84. AIR 1991 SC 506 85. AIR 1970 SC 540 86. AIR 1972 SC 1863 87. AIR 1979 SC 65 88. (1920) 3 KB 321 89. AIR 1967 SC 1857 90. (1939) 1 ALLER 423 (PC) 91. AIR 1964 SC 1882 92. AIR 1955 SC 810 93. 1987 (32) ELT 465 (Mad) 94. (1972) 2 SCC 620 95. (2002) 3 SCC 481 96. (1951) 2 ALL ER 1 (HL) 97. (2004) 8 SCC 579 98. (2003) 11 SCC 584 99. (2004) 3 SCC 75 100. 2008 LAP 340 101. (2008) 16 SCC 14 102. (1972)2 WLR 537 103. (2004) 6 SCC 186 104. (2002) 80 ECC 328 105. (2006) 1 SCC 368 106. Full Bench Judgment in TRC Nos.274 of 2001 and batch dated 25.11.2011 107. AIR 1…