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  • J.P. Stone Crushers Pvt. Ltd, ... vs Assessee

    For this, the learned AR submitted true copies of the order of ITAT in the case of M/s. Uttarakhand Stone Products Pvt. Ltd. in ITA No.347/Del/2009 of Bench ''H'', New Delhi dated 26.04.2010 and M/s. Jai Shree Ram Stone Crushers (I) Pvt. Ltd. in ITA No.348/Del/2009 of Bench ''D'', New Delhi dated 26.09.2011.

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    On appeal, the Assistant Commissioner of Sales Tax noticed that the trader had neither manufactured gitti nor has sold it having crushed boulders into small stones and dust. He is of the view that tax was not attracted on both the transactions. On second appeal, the Tribunal, by majority, upheld the view of the Assistant Commissioner of Sales Tax.

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    IN THE HIGH COURT OF UTTARAKHAND Writ Petition No. 2413 of 2012(M/S) Kumaun Stone Crusher Association and others Petitioners Versus State of Uttarakhand and others.Respondents With Writ Petition No. 2494 of 2012 (M/S) M/s Uttaranchal Associates Petitioners Versus State of Uttarakhand and others.Respondents With Writ Petition No. 2514 of 2012(M/S) Modern Grit Pvt. Ltd. and another …

  • J.P. Stone Crusher (P) Ltd, ... vs Department Of Income Tax

    The ground raised is that ld. CIT(A) erred in deleting addition of Rs. 1836804/- on account of claim u/s 80IB ignoring the fact that assessee is a stone crusher and not manufacturer at all, and also in ratio of decision in the case of Lucky Minmat Pvt. Ltd. vs. CIT 116 Taxman 1 …

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