Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers

46 STC 63Supreme Court of India1980#4596 most cited

What is Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers authority for?

The transformation of pineapples into pineapple slices, jam, squash, and juice is not considered 'manufacture' for the purpose of tax laws, as the resulting products retain the essential character of the original fruit and are essentially processed goods rather than new articles with a different name, character, and use.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Also referred to as

Pio Food Packers · manufacture · processing · pineapple slices · pineapple jam · pineapple squash · pineapple juice · Dy. CST (Law) · Board of Revenue (Taxes) v. Pio Food Packers · 46 STC 63

Sections most often in play

Section 10BSection 144Section 145Section 147Section 80HHCSection 148Section 2(29BA)Section 10B(9A)

Issues it is cited on

section 2(29ba)export oriented unitconvertible foreign exchangespeculation losssection 80jsection 10brejection of books of accountsection 145section 56section 80ifirst appealspeaking order

Judgments citing Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

…2009) P&H ix) Computer Graphics case of Apex Court x) Gramphone Co. (India) ltd. Vs. Collector of Customs (2000) 1 SCC 549 xi) UOI Vs. DCM (1963) AIR 1963 SC 791 xii) Dy. Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Vs. M/s P10 Food Packers (1980) 46 STC 63, AIR 1980 SC 1227. xiii) Empire Industries Ltd. Vs. UOI (1986) 162 ITR 846 xiv) Ujjar Prints Vs. UOI (1989) 179 ITR 317 27. That Ld. AO in view of the above judgments has held as follows: “Hence, in view of above findings of the Hon'ble Courts, it is beyond doubt that the business activity carried on by the assessee firm M/s. Asha Tecnologies, do…

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

…2009) P&H ix) Computer Graphics case of Apex Court x) Gramphone Co. (India) ltd. Vs. Collector of Customs (2000) 1 SCC 549 xi) UOI Vs. DCM (1963) AIR 1963 SC 791 xii) Dy. Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Vs. M/s P10 Food Packers (1980) 46 STC 63, AIR 1980 SC 1227. xiii) Empire Industries Ltd. Vs. UOI (1986) 162 ITR 846 xiv) Ujjar Prints Vs. UOI (1989) 179 ITR 317 27. That Ld. AO in view of the above judgments has held as follows: “Hence, in view of above findings of the Hon'ble Courts, it is beyond doubt that the business activity carried on by the assessee firm M/s. Asha Tecnologies, do…

ACIT CIR 4(2), MUMBAI vs. M .M. POONJIAJI SPICES LTD, MUMBAI

ITA 755/MUM/2012[B]Status: DisposedITAT Mumbai15 Apr 2024

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

.DCIT., CIR.-4(2),MUMBAI vs. M.M. POONJIAJI SPICES LTD, MUMBAI

ITA 3409/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Apr 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

DCIT CIR 4(2), MUMBAI vs. M.M. POONJILAJI SPICES LTD, MUMBAI

ITA 5539/MUM/2009[2006-07]Status: DisposedITAT Mumbai15 Apr 2024AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Dr. K. Shivaram, Sr. AdvFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 10BSection 143Section 144Section 145Section 147Section 148Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

INCOME TAX OFFICER 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 6523/MUM/2008[2005-2006]Status: DisposedITAT Mumbai15 Apr 2024AY 2005-2006

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

ITO - 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 4988/MUM/2008[2004-2005]Status: DisposedITAT Mumbai15 Apr 2024AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

ITO - 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 4987/MUM/2008[2002-2003]Status: DisposedITAT Mumbai15 Apr 2024AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

I.T.O-4(2)(4), MUMBAI vs. M/S M.M.POONJIAJI SPICES LTD, MUMBAI

ITA 2943/MUM/2008[2001-2002]Status: DisposedITAT Mumbai15 Apr 2024AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

ITO - 4(2)(2), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 6537/MUM/2006[2003-2004]Status: DisposedITAT Mumbai15 Apr 2024AY 2003-2004

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Section 10BSection 143Section 144Section 145Section 147Section 9

…article or thing having different name, character and use, which in the present case was not available. Learned DR further relied upon the decision of the Hon'ble Supreme Court in the case of Dy. CST (Law), Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 to say that converting pineapple into pineapple slices, pineapple jam, pineapple squash and pineapple juice was not "manufacture". He vehemently relied upon the order of the learned CIT(A) as also the decision of the co-ordinate Bench of this Tribunal in the assessee's own case for the assessment years 2001-02 to 2003-04, referred to supra. 7. In r…

M/S MAXIM INDIA INTERGRATED CIRCUIT DESIGN PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1573/BANG/2017[2013-14]Status: DisposedITAT Bangalore02 Nov 2020AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Gollapinni Mallikarjuna, D.R
Section 143(3)Section 234CSection 40

…IT(TP)A No.1573/Bang/2017 M/s. Maxim India Integrated Circuit Design Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1573/Bang/2017 Assessment Year: 2013-14 M/s. Maxim India Integrated Circuit Design Pvt. Ltd. Deputy 4th Floor Tower B, Commercio @ Mantri, Commissioner of Survey No.51/2, 51/3, 51/4, Income-tax Devarabesanahalli Vs. Circle-4(1)(2) Kariyammana Agrahara VarthurHobli Bengaluru Bengaluru-560 103 PAN NO :AACCM9437E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khin…

DCIT (LTU), NEW DELHI vs. M/S. GAIL (INDIA) LTD., NEW DELHI

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…it has been held that the said term is much wider in scope than the term “manufacture” and that so long as a different commercially known product results from undertaking a process, the same would amount to “production”:  Dy. CST v. PIO Food Packers [1980] 46 STC 63 (SC)  Union of India v. Delhi Cloth and General Mills Co. Ltd.,  AIR 1963 SC 791 Name Tulaman Manufacturers Pvt. Ltd. v. CCE: [1990] 183 ITR 577 (SC)  Ujagar Prints vs. Union of India: 179 ITR 317, 341 (SC)  N.C. Budhiraja: 204 ITR 412 (SC)  Aspinwall & Co. Ltd. V. CIT: 251 ITR 323 (SC)  CST vs. Jagannnath Cotton Company: 99 STC 83, 86 (SC) …

GAIL (INDIA) LTD.,NEW DELHI vs. DCIT-LTU DELHI, NEW DELHI

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…it has been held that the said term is much wider in scope than the term “manufacture” and that so long as a different commercially known product results from undertaking a process, the same would amount to “production”:  Dy. CST v. PIO Food Packers [1980] 46 STC 63 (SC)  Union of India v. Delhi Cloth and General Mills Co. Ltd.,  AIR 1963 SC 791 Name Tulaman Manufacturers Pvt. Ltd. v. CCE: [1990] 183 ITR 577 (SC)  Ujagar Prints vs. Union of India: 179 ITR 317, 341 (SC)  N.C. Budhiraja: 204 ITR 412 (SC)  Aspinwall & Co. Ltd. V. CIT: 251 ITR 323 (SC)  CST vs. Jagannnath Cotton Company: 99 STC 83, 86 (SC) …

VIACOM 18 MEDIA P.LTD,MUMBAI vs. DCIT (IT) 4(3)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…1 ITA 618/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.618/Mum/2017 (Assessment year: 2016-17) Viacom 18 Media Pvt Ltd vs Dy.CIT(International Taxation)- Zion Bizworld, Subhash 4(3)(1), Mumbai Road-A, Near Garware Office, Vile Parle (E), Mumbai-400 057 PAN : AAACM9164E APPELLANT RESPONDENT Appellant by Shri Arvind Sonde Respondent by Shri M.V. Rajguru Date of hearing 18-07-2018 Date of pronouncement -10-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed…

NIRMAL KUMAR KEJRIWAL,KOLKATA vs. THE ITO, WD-58(4), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 98/KOL/2016[2012-2013]Status: DisposedITAT Kolkata15 Dec 2017AY 2012-2013

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…article results in a new and different article then it would amount to manufacturing activity. … ” 6.3. We find that the Learned CIT(A) had placed reliance on the decision of the Hon’ble Supreme Court in the case of Deputy CIT vs Pio Food Packers reported in 46 STC 63 SC, that :- Further, in the case of State of Orissa vs Patel Mills (37 STC 392 Ori) held that purchasing logs or timber, sawing them into planks, sleepers , etc., amount to manufacture. Hence it could be safely concluded that the timber is different from sawn timber and hence the provisions of section 206C of the Act would not be applicable to the…

NIRMAL KUMAR KEJRIWAL,KOLKATA vs. THE ITO, WD-58(4), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 97/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…article results in a new and different article then it would amount to manufacturing activity. … ” 6.3. We find that the Learned CIT(A) had placed reliance on the decision of the Hon’ble Supreme Court in the case of Deputy CIT vs Pio Food Packers reported in 46 STC 63 SC, that :- Further, in the case of State of Orissa vs Patel Mills (37 STC 392 Ori) held that purchasing logs or timber, sawing them into planks, sleepers , etc., amount to manufacture. Hence it could be safely concluded that the timber is different from sawn timber and hence the provisions of section 206C of the Act would not be applicable to the…

NIRMAL KUMAR KEJRIWAL,KOLKATA vs. THE ITO, WD-58(4), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 96/KOL/2016[2010-2011]Status: DisposedITAT Kolkata15 Dec 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…article results in a new and different article then it would amount to manufacturing activity. … ” 6.3. We find that the Learned CIT(A) had placed reliance on the decision of the Hon’ble Supreme Court in the case of Deputy CIT vs Pio Food Packers reported in 46 STC 63 SC, that :- Further, in the case of State of Orissa vs Patel Mills (37 STC 392 Ori) held that purchasing logs or timber, sawing them into planks, sleepers , etc., amount to manufacture. Hence it could be safely concluded that the timber is different from sawn timber and hence the provisions of section 206C of the Act would not be applicable to the…

VIACOM 18 MEDIA PRIVATE LIMITED,MUMBAI vs. DCIT (IT)-4(3)(1), MUMBAI

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…matter of elucidation by the Hon'ble apex court in a number of cases, viz. Chillies Exports Ltd. v. CIT [1997] 225 TTR 814/92 Taxman 68 (SO: Ujagar Prints v. Union of India [1989] 379 ITR 317 (SC); Dy. CST, Board of Revenue (Taxes) v. Pio Food Packers [1980] 46 STC 63 (SC), explaining the same in the context of processing of goods, which though would apply and hold. There is nothing in the language of the relevant provision/s of either the Act or of the DTAA constricting or restricting the scope of the term. which has thus to he examined and considered contextually. As such, even de hors Explanation 6 to section…

M/S ILC INDUSTRIES LTD.,,HOSPET vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…onnotation than the word 'manufacture'. While every manufacture can be characterized as production, every production need not amount to manufacture. The meaning of the expression 'manufacture' was considered by this Court in Dy. CST v. Pio Food Packers [1980] 46 STC 63 among other decisions. In the said decision, the test evolved for determining whether manufacture can be said to have taken place is, whether the commodity which is subjected to the ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 18 of 72 process of manufacture can no longer be regarded as the original commodity but is recognised in the trade…

M/S ILC INDUSTRIES LTD.,,HOSPET vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…onnotation than the word 'manufacture'. While every manufacture can be characterized as production, every production need not amount to manufacture. The meaning of the expression 'manufacture' was considered by this Court in Dy. CST v. Pio Food Packers [1980] 46 STC 63 among other decisions. In the said decision, the test evolved for determining whether manufacture can be said to have taken place is, whether the commodity which is subjected to the ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 18 of 72 process of manufacture can no longer be regarded as the original commodity but is recognised in the trade…

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