TMI Blog1999 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal on Notification No. 43/75, Clause 2(a) whereof reads thus : "2(a) Aluminium in any … If manufactured from any crude form (including of the following ingots, bars, slabs, materials or a billets, shots, pellets) combination thereof, and castings namely……." 2.The respondents manufacture aluminium bars and the bars are not in crude form. According to the Revenue, therefore, the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Attorney-General, appearing on behalf of the Revenue, to the judgment of this court in Reserve Bank of India v. Peerless Co. [(1987) 1 SCC 424]. The issue before the court was "Is a prize less chit a prize chit?" The question had to be answered in the light of a very expensive inclusive definition of prize chit, but the court said that it did not think that by using the word 'includes' in the mea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
