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Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

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Bombay High Court Dismisses State Appeal in Food Adulteration Case Due to Procedural Lapses. Non-Compliance with Rule 22 of Prevention of Food Adulteration Rules, 1955 Regarding Proper Mixing and Division of Sample Leads to Upholding of Acquittal.

The State of Maharashtra appealed against the acquittal of the respondents-accused by the Additional Chief Metropolitan Magistrate in Criminal Case No...

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Bombay High Court Quashes Collector's Instructions Prohibiting Transportation of Ready Mix Plaster from Gujarat to Maharashtra. Instructions Based on Gujarat Notification for Sand Held Inapplicable to Ready Mix Plaster, Violating Article 301 of Constitution.

The petitioners, Dipak Logistics and Forwarders and Shiv Enterprise, challenged instructions issued by the Collector, Palghar (Respondent No.2) prohib...

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Bombay High Court Dismisses State Appeal in Food Adulteration Case Due to Procedural Lapses. Non-Compliance with Rule 14 of Prevention of Food Adulteration Rules, 1955 Regarding Proper Mixing and Division of Sample Leads to Acquittal of Vendor and Proprietor.

The State of Maharashtra appealed against the judgment and order dated 30th April 2001 passed by the Chief Judicial Magistrate, Solapur in Regular Cri...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...