Union of India v. Delhi Cloth & General Mills

1 SCR 586Reported decision#14670 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 1990 to 2015.

Judgments citing Union of India v. Delhi Cloth & General Mills

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court29 Apr 2015

…the Court held: “10. It would be evident from the facts and ratio of the above decisions that the goods in each case were found to be not marketable. Whether it is refined oil (non-deodorised) concerned in Delhi Cloth and General Mills [1963 Supp 1 SCR 586 : 14 Page 15 JUDGMENT AIR 1963 SC 791] or kiln gas in South Bihar Sugar Mills [(1968) 3 SCR 21 : AIR 1968 SC 922] or aluminium cans with rough uneven surface in Union Carbide [(1986) 2 SCC 547 : 1986 SCC (Tax) 443 : (1986) 2 SCR 162] or PVC films in Bhor Industries[(1989) 1 SCC 602 : 1989 SCC (Tax) 98 : (1989) 1 SCR 382] or h…

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court29 Apr 2015

…the Court held: “10. It would be evident from the facts and ratio of the above decisions that the goods in each case were found to be not marketable. Whether it is refined oil (non-deodorised) concerned in Delhi Cloth and General Mills [1963 Supp 1 SCR 586 : 14 Page 15 JUDGMENT AIR 1963 SC 791] or kiln gas in South Bihar Sugar Mills [(1968) 3 SCR 21 : AIR 1968 SC 922] or aluminium cans with rough uneven surface in Union Carbide [(1986) 2 SCC 547 : 1986 SCC (Tax) 443 : (1986) 2 SCR 162] or PVC films in Bhor Industries[(1989) 1 SCC 602 : 1989 SCC (Tax) 98 : (1989) 1 SCR 382] or h…

M/S TITANOR COMPONENTS LTD vs. CIT & ANR

ITA - 24 / 1999HC Delhi04 Feb 2011
For Appellant: Mr.C.S. Jain and Mr. G. Tushar Rao, AdvocatesFor Respondent: Ms. Prem Lata Bansal, Advocate
Section 260ASection 80Section 80I

…must be something which can ordinarily come to the market to be bought and sold and is known to the market. That it would be such an article which would attract the Act was brought out in Union of India Vs. Delhi Cloth & General Mills Ltd. [1963] Suppl. 1 SCR 586….” 12.4 The second being: A.P. State Electricity Board vs Collector of Central Excise (1994) 2 SCC 428. In this case once again the Supreme Court was called upon to adjudicate as to whether pre-stressed cement concrete poles manufactured by Andhra Pradesh State Electricity Board (APSEB) were goods within the meaning of Section 3 of the Cen…

M/S. IMPRESSION PRINTS vs. COMMISSIONER OF CENTRAL EXCISE, DELHI-1

C.A. No.-003536-003536 - 2000Supreme Court24 Aug 2005
For Respondent: Commissioner of Central Excise, Delhi-1

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8 CASE NO.: Appeal (civil) 3536 of 2000 PETITIONER: M/s Impression Prints RESPONDENT: Commissioner of Central Excise, Delhi-1 DATE OF JUDGMENT: 24/08/2005 BENCH: S. N. Variava & Tarun Chatterjee JUDGMENT: J U D G M E N T S. N. VARIAVA, J. This Appeal is against the Judgment dated 27th December, 1999 by the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT), New Delhi. Briefly stated the facts are as follows: The Appellants are manufactur…

COLLECTOR OF CENTRAL EXCISE JAIPUR vs. ASSOCIATED STONE INDUSTRIES

C.A. No.-001355-001355 - 1994Supreme Court17 Sept 1991
For Respondent: RAJASTHAN STATE CHEMICAL WORKS DEEDWANA, RAJASTHAN ETC. ETC
Section 2

…s’ in the context in which it appears in the notification includes an operation or activi- ty in relation to manufacture. [132H, 133 A-B] J.K. Cotton Mills v.S.T. Officer, [1965] 1 SCR 900; Union of lndia v. Delhi Cloth & General Mills, [1963] Supp. 1 SCR 586, relied on. 3.1 The transfer of raw material to the reacting vessel is a preliminary operation but it is part of a continuous process ,but for which the manufacture would be impossible. The handling of the raw materials for the purpose of such transfer is then integrally connected with the process of http://JUDIS.NIC.IN SUPREME CO…

AKBAR BADRUDDIN JIWANI vs. THE COLLECTOR OF CUSTOMS

C.A. No.-003655-003655 - 1989Supreme Court14 Feb 1990
For Respondent: COLLECTOR OF CUSTOMS, BOMBAY

…ccurs by itself in a Tariff Entry and there is no conflict between the Tariff Entry and any other Entry requiring to reconcile and harmonise that Tariff Entry with any other Entry. [388G] Union of India v. Delhi Cloth & General Mills, [1963] Supp. 1 SCR 586; Dunlop India Ltd. v. Union of India & Ors., [1976] 2 SCR 98; Commissioner of Sales Tax, M.P. v. Jaswant Singh Charan Singh, [1967] 2 SCR 720; Grenfell v. Inland Revenue Commissioner, [1876] 1 EX. D. 242, 248; Holt & Co. v. Collyer, [1881] 16 Ch. D. 718, 720; K.V. Varkey v. Agri- cultural Income Tax and Rural Sales Tax Officer, [1954] 5…

Union of India v. Delhi Cloth & General Mills (1 SCR 586) — Cited in 6 Judgments | BharatTax