Lucky Minmat v. CIT

245 ITR 830Supreme Court of India2000#8909 most cited

What is Lucky Minmat v. CIT authority for?

The conversion of slabs into sizes can be considered as constituting an 'industry'.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2024.

Also referred to as

Lucky Minmat v CIT · 245 ITR 830 · SC · conversion of slabs into sizes · industry · Mysore Mineral Ltd. · Sesa Goa Ltd.

Judgments citing Lucky Minmat v. CIT

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…ing (iii) In before coordinate Bench Pune ITAT the issue of pasteurization of the milk was involved and in that context the Hon'ble ITAT held that even after pasteurization milk remains milk and no new article has come into being. (iv) In Lucky Minmat Pvt Ltd.245 ITR 830 cited by the AO has Page 16 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar been considered by Rajasthan High Court in 211 CTR 169 in the case of Arihant Tiles and Marbles. 17. We observe that the Hon’ble Karnataka High Court in Mysore Mineral Ltd. 250 ITR 725 treated the conversion of slabs into sizes as industry and th…

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…ing (iii) In before coordinate Bench Pune ITAT the issue of pasteurization of the milk was involved and in that context the Hon'ble ITAT held that even after pasteurization milk remains milk and no new article has come into being. (iv) In Lucky Minmat Pvt Ltd.245 ITR 830 cited by the AO has Page 16 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar been considered by Rajasthan High Court in 211 CTR 169 in the case of Arihant Tiles and Marbles. 17. We observe that the Hon’ble Karnataka High Court in Mysore Mineral Ltd. 250 ITR 725 treated the conversion of slabs into sizes as industry and th…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…olkata v. Bengal Beverages (P) Ltd (2017) 87 Taxmann.com 103(Kolkata-Trib) 2. D.J. Stone Crusher Vs. CIT (2010) 229 CTR 195 (HP) 3. CIT, Shimla Vs. Smt.Supriya Gill (2013) 31 Taxmann.com 69 (HP) 4. Lucky Mineral (P) Ltd V. CIT (2000) 162 CTR (SC) 404 : (2000) 245 ITR 830 (SC) 5. Poabs Rock Products (P) Ltd V. ACIT,Circle-1, Thiruvalla (2013) 40 Taxmann.com 302 (Cochin -Trib) 6. Kores India Ltd. vs. CCE (2004) 174 ELT 7 (SC) 7. M/s.Aspin Wall & Co.. V. CIT (2001) 251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…olkata v. Bengal Beverages (P) Ltd (2017) 87 Taxmann.com 103(Kolkata-Trib) 2. D.J. Stone Crusher Vs. CIT (2010) 229 CTR 195 (HP) 3. CIT, Shimla Vs. Smt.Supriya Gill (2013) 31 Taxmann.com 69 (HP) 4. Lucky Mineral (P) Ltd V. CIT (2000) 162 CTR (SC) 404 : (2000) 245 ITR 830 (SC) 5. Poabs Rock Products (P) Ltd V. ACIT,Circle-1, Thiruvalla (2013) 40 Taxmann.com 302 (Cochin -Trib) 6. Kores India Ltd. vs. CCE (2004) 174 ELT 7 (SC) 7. M/s.Aspin Wall & Co.. V. CIT (2001) 251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23…

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

…rticle and in the process the assessee has added the marketable value. Though the process has not changed any chemical property of the goods, however the outcome is altogether distinct from the input. The Hon’ble Supreme Court in case of Lucky Minmat vs CIT 245 ITR 830 has upheld the Shri S.K. Golcha (HUF) vs. ACIT decision of Hon’ble Jurisdiction High Court reported in 226 ITR 245. The Hon’ble Supreme Court in case of CIT vs. Arihant Tile and Marbles Pvt. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed re…

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

…rticle and in the process the assessee has added the marketable value. Though the process has not changed any chemical property of the goods, however the outcome is altogether distinct from the input. The Hon’ble Supreme Court in case of Lucky Minmat vs CIT 245 ITR 830 has upheld the Shri S.K. Golcha (HUF) vs. ACIT decision of Hon’ble Jurisdiction High Court reported in 226 ITR 245. The Hon’ble Supreme Court in case of CIT vs. Arihant Tile and Marbles Pvt. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed re…

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

…rticle and in the process the assessee has added the marketable value. Though the process has not changed any chemical property of the goods, however the outcome is altogether distinct from the input. The Hon’ble Supreme Court in case of Lucky Minmat vs CIT 245 ITR 830 has upheld the Shri S.K. Golcha (HUF) vs. ACIT decision of Hon’ble Jurisdiction High Court reported in 226 ITR 245. The Hon’ble Supreme Court in case of CIT vs. Arihant Tile and Marbles Pvt. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed re…

M/S. Ujjal Transport Agency, Asansol vs. D.C.I.T., Central Circle-Xvi, Kolkata

In the result, assessee's CO is partly allowed”

ITA 1601/KOL/2014[2007-2008]Status: DisposedITAT Kolkata14 Jul 2017AY 2007-2008

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1601/Kol/2014 Assessment Year : 2007-08 M/S Ujjal Transport Agency, -Vs- Dcit, Central, Circle-Xvi, Kolkata G.T.Road(East), Murgasole Asansol Pan : Aaafu 6732 H] (Respondent) (Appellant) For The Appellant : A. K. Tibrewal, Fca Amit Agarwal, Adv. For The Respondent : None Date Of Hearing : 11.07.2017 Date Of Pronouncement : 14.07.2014 Order

For Appellant: A. K. Tibrewal, FCAFor Respondent: None
Section 143(1)Section 147Section 148Section 153ASection 263Section 32(1)(iia)

…hings. Also, it said that the assessee does not cause the formation of chicks, which are formed by natural biological processes. The assessee's work is merely aiding such formation. Mr. Agarwalla also gave us the case \ of Lucky Minmat (P.) Ltd. v. CIT [2000] 245 ITR 830, where in relation to relief under section 80HH, the Supreme Court opined as follows: " ... The conversion into lime and lime dust or concrete by stone crushers could legitimately be considered to be a manufacturing process while the mere mining of limestone and marble and cutting the same before it was sold in the market could not be so consider…

Laxmikant Sharma, Mumbai vs. ITO WD 24(2)-4, Mumbai

ITA 5617/MUM/2011[2005-06]Status: DisposedITAT Mumbai18 Nov 2016AY 2005-06

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2005-06 Assessment Year: 2006-07

For Appellant: Shri A.K. Sharma, A.RFor Respondent: Ms. Lakshmi Hande Puri, D.R
Section 263Section 80I

…see is that it manufacturers Mangansese Oxides from raw material which is called Manganese Ores. The Ld. A.R. has further invited our attention to the decision of the Hon’ble Supreme Court in the case of “Lucky Minmat Pvt. Ltd. vs. Commissioner of Income Tax” 245 ITR 830 wherein the Hon’ble Supreme Court has held that though mining of limestone and marble blocks and getting and sizing them cannot be said to be a manufacture or production of an article, however, the conversion into lime and limestone or concrete by stone crushers could legitimately considered to be a manufacturing process. 9. We have heard the ri…

ITO 24(2)(4), Mumbai vs. Shri Laxmikant Sharma, Mumbai

ITA 440/MUM/2011[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2005-06 Assessment Year: 2006-07

For Appellant: Shri A.K. Sharma, A.RFor Respondent: Ms. Lakshmi Hande Puri, D.R
Section 263Section 80I

…see is that it manufacturers Mangansese Oxides from raw material which is called Manganese Ores. The Ld. A.R. has further invited our attention to the decision of the Hon’ble Supreme Court in the case of “Lucky Minmat Pvt. Ltd. vs. Commissioner of Income Tax” 245 ITR 830 wherein the Hon’ble Supreme Court has held that though mining of limestone and marble blocks and getting and sizing them cannot be said to be a manufacture or production of an article, however, the conversion into lime and limestone or concrete by stone crushers could legitimately considered to be a manufacturing process. 9. We have heard the ri…

Deputy Commissioner of Income Tax, Udupi vs. Sri Ashok M Shetty, Udupi

In the result, the revenue’s appeals for the Assessment Years 2010-

ITA 1436/BANG/2014[2010-11]Status: DisposedITAT Bangalore14 Aug 2015AY 2010-11

Bench: Shri George George, K & Shri Jason P Boaz

For Appellant: Shri V. Srinivasan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10Section 10BSection 133ASection 143(3)Section 2

…v. Pio Food Packers (1980) 46 STC 63, the earlier Bench has recorded its findings as under: “15. (on page 14)…………….According to us, more appropriate and relevant decision is the decision of the Hon’ble Supreme Court in the case of Lucky Minmat reported in 245 ITR 830 (SC), wherein the Hon’ble Supreme Court was considering the case of mining of lime stone and marble blocks and thereafter cutting the same to the size before being sold in the market and it was held that it is not manufacturing activity. In the said decision, the Hon’ble Court has held that the converting limestone into lime and lime dust or conc…

Commissioner of Income Tax - I vs. Moole Rami Reddy

The appeal is allowed

ITTA/450/2011HC Telangana01 Feb 2012
Section 80Section 80I

….2006 on the ground that activity of the appellant cannot be categorized as ‘manufacturing’ or ‘production’. Reliance was placed upon decision of the Supreme Court in the case of Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income Tax, Jaipur reported in [2000] 245 ITR 830 (SC); and decision of this Court in Commissioner of Income Tax Vs. Lucky Mineral Pvt. Ltd. reported in [1997] 226 ITR 245. [2024:RJ-JP:32605-DB] (2 of 4) [ITA-450/2011] Aggrieved of the order, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) and succeeded. The appeal filed by the Department…

Lucky Minmat v. CIT (245 ITR 830) — Cited in 12 Judgments | BharatTax