CASE DETAIL OF GUJRAT HIGH COURT IN 6 TH MAY 2010 OF BHARAT PETROLEU VS STATE OF GUJRAT

[SATYENDRA ROY]

PL SEND ME SUMMERY OF ABOVE CASE

BOTTLING OF GAS CYLINDER IS UNDER MANUFATURE UNIT OR NOT

[YAGAY andSUN]

2010 (5) TMI 701 - GUJARAT HIGH COURT BHARAT PETROLEUM CORPN LTD Versus STATE OF GUJARAT

[Ganeshan Kalyani]

Sir, it is a manufacturing, as mentioned in the the case law cited by the expert M/s. Yagay and Sun. Thanks.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

I agree with you, Sir. Before relying upon any case law one has to see the status. I mean to say whether the department has accepted the same or not. Sometimes some hidden issues are involved. So precaution has to be taken.

[DR.MARIAPPAN GOVINDARAJAN]

What is the outcome of the case?

[Ganeshan Kalyani]

Sir, I agree to your views Sir. Only after calling for full details about the background of the query one should comment on the query. I shall consider your advise. Thanks.

[YAGAY andSUN]

Case laws should be referred very cautiously and must be read with the related laws and along with its relevant provision. 

[Ganeshan Kalyani]

Sir, I guess or instead I am sure that the querist would not implement our views in the cases where the stake is high. They would definitely be cross checking with their know expert or consultant. However as a querist we are supposed to post replies after knowing the fact of the case. Thanks

[Ganeshan Kalyani]

Sir, please read as 'expert ' instead of 'querist' . Apologize. Thanks.

[YAGAY andSUN]

There is no harm in seeking a second opinion in Tax matters. Through, these discussions, we only provide an idea or a different point of view to solve a specific tax issue. A thorough opinion can be provided after going through the matter at length.

[Ganeshan Kalyani]

Yes sir. Fool-proof reply is possible to give only after studying the back ground of the case. Thanks.

AI Summary

Manufacturing classification: bottling of gas cylinders treated as manufacturing, but factual verification and expert review advised. Whether bottling of gas cylinders is manufacturing is central; the cited Gujarat High Court decision is said to treat bottling as manufacturing. Contributors stress that classification depends on the functional nature of operations and urge verification of facts, departmental stance, and related legal provisions before relying on the precedent.