Bharat Heavy Electricals Ltd. v. Commissioner of Customs & Central Excise

The Managing Director vs. Smt Siddamma

Bench: JOHN MICHAEL CUNHA

…expression ‘means and includes’ suggests an exhaustive definition [See:'DELHI DEVELOPMENT AUTHORITY VS. BHOLALAL SHARMA', (2011) 2 SCC 54, and 'DAV COLLEGE TRUST & MANAGEMENT SOCIETY AND ORS VS. DIRECTOR OF PUBLIC INSTRUCTIONS AND ORS.', 19 (2019) 9 SCC 185]. Thus, from perusal of the aforesaid definition, it is evident that the expression “granted land” covers any land granted by the Government and includes the land allotted or granted to such person under relevant law relating to agrarian reforms or land ceiling or abolition of inams, other than that relating to hereditary office or rights. T…

The Commissioner of Income vs. M/Sadishwar India

Bench: K.S.MUDAGAL,H.G.RAMESH

…expression ‘means and includes’ suggests an exhaustive definition [See:'DELHI DEVELOPMENT AUTHORITY VS. BHOLALAL SHARMA', (2011) 2 SCC 54, and 'DAV COLLEGE TRUST & MANAGEMENT SOCIETY AND ORS VS. DIRECTOR OF PUBLIC INSTRUCTIONS AND ORS.', 19 (2019) 9 SCC 185]. Thus, from perusal of the aforesaid definition, it is evident that the expression “granted land” covers any land granted by the Government and includes the land allotted or granted to such person under relevant law relating to agrarian reforms or land ceiling or abolition of inams, other than that relating to hereditary office or rights. T…

Madley Pharmaceuticals Ltd vs. Commnr of Central Excise&Customs, Daman

…stand disposed of accordingly. No order as to costs.” 31) This Court, while passing the aforementioned order, has relied on the judgment and order passed in the case of Bharat Heavy Electricals Ltd. v. Commissioner of Customs & Central Excise, (2003) 9 SCC 185 [referred to as Civil Appeal No. 3643-44 of 1999], in which this Court held: “4. It is next submitted that the value of an assessable goods can be zero. It is submitted that when a part is replaced under a warranty to the assessee the value is zero. It is submitted that as the value is zero, no excise duty should be payable on that part.…