Lal Kunwa Stone Crusher (P) Ltd. 2000 3 SCC 525 on an identical question, expressed the view that when stone boulders were crushed into stone chips, gitti and stone ballast, the process could not be termed as "manufacture". That case arose under the Uttar Pradesh Sales Tax Act, 1948 (for short "the Act").
The petitioner is engaged in the business of running a crusher unit. The petitioner is a dealer registered under the Kerala General Sales Tax Act. For the assessment years 1994- 1995 and 1995-1996, the petitioner opted for paying tax at compounded rates in accordance with Section 7 of the KGST Act.
Lal Kunwa Stone Crusher (P) Ltd., (2000) 3 SCC 525, wherein it was held that gitti etc. produced as a consequence of crushing of boulders were not a new commercial item having a totally different identity than boulders, therefore, the process did not involve any manufacture of new item.
MS Kuber Kutiya Stone Crusher vs State Of Uttarakhand And MS Kuber Kutiya Stone Crusher vs State Of Uttarakhand And Others on 4 April 2019 While it would be wholly inappropriate for us in the light of the law declared by the Supreme Court in State of Maharashtra vs Ramdas Shrinivas Nayak …
2020-5-11 · Lal Kunwa Stone Crusher Pvt. Ltd., (2000) 118 STC 287 (SC), Divisional Deputy Commissioner of Sales Tax Vrs. Bheraghat Mineral Industries, (2000) 120 STC 205 (SC), State of Odisha –Vrs. - D.K. Construction, (2017) (I) ILR-CUT 615, Commissioner of Central Excise Vrs.
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2018-7-25 · In Lal Kunwa Stone Crusher case (supra), the decision relied upon by Shri Giri, this Court has considered that whether on crushing stone boulders into gitti, stone chips and dust different commercial goods emerge so as to amount to manufacture as per the definition of "manufacture" under Section 2(e-1) of the U.P. Sales Tax Act, 1948 and ...
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2020-2-26 · Lal Kunwa Stone Crusher Pvt. Ltd., reported in [2000] 118 STC 287 (SC), and in the case of Divisional Deputy Commissioner of Sales Tax and another Vs. Beheraghat Minerals Industries, reported in [2000] 120 STC 205 (SC). Admittedly in the instant case the dealer had purchased iron ore lumps on payment of …
Lal Kunwa Stone Crusher (P.) Ltd., [2000] 3 SCC 525, on an identical question, expressed the view that when stone boulders were crushed into stone chips, gitti and stone ballast, the process could not be termed as ''manufacture''. That case arose under the Uttar Pradesh Sates Tax Act, 1948 (for short, ...
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2014-7-25 · Commissioner of Sales Tax, U.P. –vs- Lal Kunwa Stone Crusher (P) Ltd. reported in (2000) 118 STC 287 (SC) and Divisional Deputy Commissioner of - 12 - Sales Tax –vs- Bherhaghat Mineral Industries reported in (2000) 120 STC 205 was of the opinion that, entry "stone" is wide enough to include its various ...
stone chips crusher in gaya,stone chips pulverizer in gaya ... stone chips crusher price – ore crusher plant. price of marble chips nj – Crusher South Africa. Read more. ... Commissioner Of Sales Tax, UP vs Lal Kunwa Stone Crusher (P) Ltd ... 14 Mar 2000 ... "Ramraj, geru, surkhi, sand, lime, bajri, marble-chips, moram, gitti, kankar, stone ...
Kunwa Stone Crusher (P) Ltd. (2000) 3 SCC 525, and State of. Get Price. Bihar State Pollution Control ... vs Hiranand Stone Works And Ors ... Nov 24, 2004 ... The petitioner firm is registered as small scale industry unit having its ... established a stone crusher for manufacturing stone chips at …
2020-7-13 · Lal Kunwa Stone Crusher (P) Ltd:(2000) 118 STC 287 (SC); Divisional Deputy Commissioner of Sales Tax and another Vs. Bherhaghat Mineral Industries:(2000) 120 STC 205 (SC); and State of Maharashtra Vs. Mahalaxmi Stores:(2003) 129 STC 79 (SC) have been referred to. That apart, couple of decisions of the Tribunal by its Single and Division
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