Bheraghat Mineral Industries v. Divisional Deputy Commissioner

79 STC 156High Court1990#25639 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2019 to 2019.

Judgments citing Bheraghat Mineral Industries v. Divisional Deputy Commissioner

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2018[1996-97]Status: DisposedITAT Jaipur10 May 2019AY 1996-97

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…oduct came into existence by the process of grinding the soap stone lumps into powder i.e. both remains soap stone and thus there was no `production'. It may be mentioned that in the case of Bheraghat Mineral Industries vs. Divisional Deputy Commissioner 1990 79 STC 156 MP, it was held by the Hon'ble High Court of Madhya Pradesh that "As the dolomite lumps, chips and powder are the same commodities, there is no manufacture by crushing lumps into chips and powder” which was upheld by the Hon’ble Apex Court wherein it was held that: “We have read the judgment and order of the High Court under (see[1990] 79 STC 156…

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeals of the assessee are allowed

ITA 790/JPR/2017[1998-99]Status: DisposedITAT Jaipur10 May 2019AY 1998-99

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…oduct came into existence by the process of grinding the soap stone lumps into powder i.e. both remains soap stone and thus there was no `production'. It may be mentioned that in the case of Bheraghat Mineral Industries vs. Divisional Deputy Commissioner 1990 79 STC 156 MP, it was held by the Hon'ble High Court of Madhya Pradesh that "As the dolomite lumps, chips and powder are the same commodities, there is no manufacture by crushing lumps into chips and powder” which was upheld by the Hon’ble Apex Court wherein it was held that: “We have read the judgment and order of the High Court under (see[1990] 79 STC 156…

Income Tax Officer, Ward-5-4, Jaipur vs. Sandeep Singh Choudhary (HUF), Jaipur

In the result, the appeals of the assessee are allowed

ITA 689/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 May 2019AY 2012-13

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…oduct came into existence by the process of grinding the soap stone lumps into powder i.e. both remains soap stone and thus there was no `production'. It may be mentioned that in the case of Bheraghat Mineral Industries vs. Divisional Deputy Commissioner 1990 79 STC 156 MP, it was held by the Hon'ble High Court of Madhya Pradesh that "As the dolomite lumps, chips and powder are the same commodities, there is no manufacture by crushing lumps into chips and powder” which was upheld by the Hon’ble Apex Court wherein it was held that: “We have read the judgment and order of the High Court under (see[1990] 79 STC 156…

Bheraghat Mineral Industries v. Divisional Deputy Commissioner (79 STC 156) — Cited in 3 Judgments | BharatTax