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

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