M/S. Sonebhadra Fuels v. Commissioner,Trade Tax

7 SCC 322Reported decision2006#21270 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2016.

Judgments citing M/S. Sonebhadra Fuels v. Commissioner,Trade Tax

Smt. Kiran Kapoor, New Delhi vs. ITO, New Delhi

ITA 2850/DEL/2013[2008-09]Status: DisposedITAT Delhi01 Feb 2016AY 2008-09

Bench: Shri J.S. Reddy & Shri Chandra Mohan Garg

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri P. DAM Kanunjna, Sr.DR
Section 10B

…vs. M/s. Coco Fibres, AIR 1991 SC 378); lamination of paper ( Laminated Packings (P) Ltd. vs. Collector of Central Excise (1990) 4 SCC 51), were all held to be activities that qualify as "manufacture". In M/S. Sonebhadra Fuels vs Commissioner,Trade Tax (2006) 7 SCC 322 the Supreme Court clarified that the term manufacture is of wide import and that: "the expression 'manufacture' covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do 12 not necessarily result in bri…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

ITA/14/2015HC Delhi19 Jan 2015
Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

…vs. M/s. Coco Fibres, AIR 1991 SC 378); lamination of paper ( Laminated Packings (P) Ltd. vs. Collector of Central Excise (1990) 4 SCC 51), were all held to be activities that qualify as “manufacture”. In M/S. Sonebhadra Fuels vs Commissioner,Trade Tax (2006) 7 SCC 322 the Supreme Court clarified that the term manufacture is of wide import and that: “the expression 'manufacture' covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

ITA/13/2015HC Delhi19 Jan 2015
Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

…vs. M/s. Coco Fibres, AIR 1991 SC 378); lamination of paper ( Laminated Packings (P) Ltd. vs. Collector of Central Excise (1990) 4 SCC 51), were all held to be activities that qualify as “manufacture”. In M/S. Sonebhadra Fuels vs Commissioner,Trade Tax (2006) 7 SCC 322 the Supreme Court clarified that the term manufacture is of wide import and that: “the expression 'manufacture' covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

ITA/15/2015HC Delhi19 Jan 2015
Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

…vs. M/s. Coco Fibres, AIR 1991 SC 378); lamination of paper ( Laminated Packings (P) Ltd. vs. Collector of Central Excise (1990) 4 SCC 51), were all held to be activities that qualify as “manufacture”. In M/S. Sonebhadra Fuels vs Commissioner,Trade Tax (2006) 7 SCC 322 the Supreme Court clarified that the term manufacture is of wide import and that: “the expression 'manufacture' covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing…

M/S. Sonebhadra Fuels v. Commissioner,Trade Tax (7 SCC 322) — Cited in 4 Judgments | BharatTax