Union of India v. Jalyan Udyog, AIR 1994 SC 88=

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

M/S. SPORTS & LIESURE APPAREL LTD. vs. COMMNR. OF CENTRAL EXCISE, NOIDA

…given its due play and it must be taken to its logical conclusion (Union of India v. Jalyan Udyog2). 16. It would be pertinent to mention here that Condition No. 3 which uses the words “read with any notification for the time being in force” was put 2 (1994) 1 SCC 318 Page 10 JUDGMENT 10 in place to overcome the interpretation that was given by this Court in Dhiren Chemical Industries case. 17. Learned counsel for the assessees has brought to our notice another pertinent development. He submitted that because of conflicting views of the Tribunal, the matter was referred to a larger Bench of the Tribunal which…

M/S. SPORTS & LIESURE APPAREL LTD. vs. COMMNR. OF CENTRAL EXCISE, NOIDA

…given its due play and it must be taken to its logical conclusion (Union of India v. Jalyan Udyog2). 16. It would be pertinent to mention here that Condition No. 3 which uses the words “read with any notification for the time being in force” was put 2 (1994) 1 SCC 318 Page 10 JUDGMENT 10 in place to overcome the interpretation that was given by this Court in Dhiren Chemical Industries case. 17. Learned counsel for the assessees has brought to our notice another pertinent development. He submitted that because of conflicting views of the Tribunal, the matter was referred to a larger Bench of the Tribunal which…

M/S. MUSTAN TAHERBHAI vs. COMMNR. OF CENTRAL EXCISE & CUSTOMS

The appeal is allowed; the impugned order is set aside, and

…n No. 118/59-Cus was applicable; (iv) since the vessel was subsequently being broken up, its clearance would be governed by Notification No. 262/58-Cus; and (v) the decision in Jalyan Udyog (supra) was applicable to the facts of the present case. 1 (1994) 1 SCC 318 4 8. Vide order dated 13th April, 1999, the Tribunal dismissed the said application on the ground that it is a settled position that goods manufactured in a customs bonded warehouse are treated akin to goods manufactured in a foreign country, and when the vessel was taken out of the country for plying as foreign going vess…