Sterling Foods v. State of Karnataka

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…l undertaking engaged in the manufacture or production of an article to be entitled to any relief under Section 80J of the Act. The view we have taken finds support from the decision of the Supreme Court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, wherein it has been held that the processed or frozen shrimps and prawns are commercially regarded as the same commodity as raw shrimps and prawns. When raw ITA No740/2010 Page 11 of 16 shrimps and prawns are subjected to the process of cutting off of heads an…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

…l undertaking engaged in the manufacture or production of an article to be entitled to any relief under Section 80J of the Act. The view we have taken finds support from the decision of the Supreme Court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, wherein it has been held that the processed or frozen shrimps and prawns are commercially regarded as the same commodity as raw shrimps and prawns. When raw 2011:DHC:1041-DB ITA No740/2010 Page 11 of 16 shrimps and prawns are subjected to the process of cuttin…

C.I.T vs. J.D.Farms

…record which could indicate a to what was done by the assessee and how it was done and in the absence of such material the aforesaid view was taken. However, at the same time the Court took note of its judgment in Sterling Foods v. State of Karnataka, [1986] 63 STC 239, wherein also it was held that process of frozen shrimps and prawns would not amount to manufacturing activity. Following portion of that judgment, in this behalf, is worthy of reproduction:- "Apart therefrom, there is the judgment of this court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, where it has been held that the processed o…

C.I.T vs. J.D.Farms

…record which could indicate a to what was done by the assessee and how it was done and in the absence of such material the aforesaid view was taken. However, at the same time the Court took note of its judgment in Sterling Foods v. State of Karnataka, [1986] 63 STC 239, wherein also it was held that process of frozen shrimps and prawns would not amount to manufacturing activity. Following portion of that judgment, in this behalf, is worthy of reproduction:- "Apart therefrom, there is the judgment of this court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, where it has been held that the processed o…

C.I.T vs. J.D.Farms

…record which could indicate a to what was done by the assessee and how it was done and in the absence of such material the aforesaid view was taken. However, at the same time the Court took note of its judgment in Sterling Foods v. State of Karnataka, [1986] 63 STC 239, wherein also it was held that process of frozen shrimps and prawns would not amount to manufacturing activity. Following portion of that judgment, in this behalf, is worthy of reproduction:- "Apart therefrom, there is the judgment of this court in Sterling Foods v. State of Karnataka [1986] 63 STC 239, where it has been held that the processed o…