State of Orissa v. Patel Mills

37 STC 392Reported decision#20639 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2017.

Judgments citing State of Orissa v. Patel Mills

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), 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)

…cturing 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 assessee. 6.4. We find that the Learned CIT(A) had given a categorical findin…

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), 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)

…cturing 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 assessee. 6.4. We find that the Learned CIT(A) had given a categorical findin…

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), 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)

…cturing 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 assessee. 6.4. We find that the Learned CIT(A) had given a categorical findin…

ITO(TDS), WD-58(4), Kolkata vs. Sri Nirmal Kumar Kejriwal., Kolkata

In the result, the appeals of the revenue are allowed and the cross objection of the assessee is dismissed as infructuous

ITA 249/KOL/2013[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: : Shri M. Balaganesh & Shri S.S Viswanethra Ravi

For Appellant: Shri A.K.Tibrewal, FCA, ld.ARFor Respondent: None appeared
Section 133ASection 206CSection 206C(1)Section 206C(6)

…rmal Kumar Kejriwal 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 assessee. 6.4. We find that the Learned CIT(A) had given a categorical find…

State of Orissa v. Patel Mills (37 STC 392) — Cited in 4 Judgments | BharatTax