Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

68]; Chirukandan[10]). Accepting the submission of Mr. Sandeep Narain, learned counsel for the respondent-writ petitioners, that natural produce can never be subjected to duty under the Excise Act, would obliterate the distinction between the words “production” and “manufacture”, and would also render several Chapter Notes and Entries, in the First Schedule to the Tariff Act, inapposite surplussage

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

12a Hemant Zaverilal Shah 12b Kavita Hemant Shah, both adults, of Mumbai, Indian Page 77 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx Inhabitants, having present address at A/205, Nirmal Apartment, Shankar Lane, Kandivali (West), Mumbai 400 067. 13a Jaisheel Atmadip Dhami