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...a contract with M/s. Philips India Ltd. to manufacture electric bulbs and electric tube-lights as required by the said M/s. Philips India Ltd. and sell the same to the said Company. The dispute is...with regard to assessable value of this part of the first petitioner's manufacture. It is the petitioner's case that M/s. Philips India Ltd. is a competitor which also manufactures and sells electric...bulbs and electric tube lights in the market. Some of the electric bulbs and electric tube lights sold in the market by M/s. Philips India Ltd. are purchased by it from the first petitioner. The goods...
...)Union of India v. Godfrey Philips India Ltd., (...India v. Godfrey Philips India Ltd. need not be considered and decided in these matters.(Para 24...)Union of India v. Godfrey Philips India Ltd., (...
...products to Messrs Philips India Ltd. as the wholesale cash price.2. Admittedly, we are concerned in this appeal with the sales of electric appliances, namely, water heaters manufactured...by the appellant during the period 1-3-1969 to 14-11-1969. 90 per cent of the production was sold to Messrs Philips India Ltd. at the rate of Rs. 265, Rs. 308 and Rs. 348, for water heaters having a...-1-1970. The only two grounds on which the Superintendent of Central Excise had rejected the price at which the products were sold to Messrs Philips India Ltd., as the wholesale cash price were—(i...
...promotion.
3. The Ld. Commissioner (Appeal) relying on the decision of Philips India Ltd. Vs Collector of Central Excise, Pune...behalf of the revenue submits that the facts in the case are not similar to the facts of M/s. Philips India Ltd. (Supra) as in that case cost of advertisement incurred by the dealers on behalf of M/s.... Philips India Ltd. were sharing in the ratio of 50:50 between them as per the agreement for which M/s. Philips India Pvt. Ltd. were allowing 2% trade discount to its dealer whereas in this case...
...quantities. Messrs Philips India Ltd., is the only concern which was buying in large quantities while others were buying in small quantities. The first respondend, however, discarded both the sets of...prices and gave a provisional approval on 8-3-1969 at the prices at which Messrs Philips India Ltd. sold the water heaters to small dealers who purchased from them in small quantities. On 26-8-1969...small retail dealers can be considered as taking place under open market conditions under Sec. 4(a). As regards the price sold to Philips India Ltd., the first respondent has stated in the said letter...
...by Shri Arun Kanti Paul, partner of the appellant and other records recovered from the said premises on the day of search, it was found that the orders were being received from M/s Philips India Ltd. by...bottle of the said products. The price at which M/s T. Paul & Sons raised bills to M/s Philips India Ltd. is controlled by M/s Philips India Ltd. and it appears from the cost-sheet given in th...statement of Shri Arun Kanti Paul that M/s Philips India Ltd., had allowed a profit of 10%. The raw materials and packing materials supplied by M/s T. Paul & Sons was being received directly at the...
...are filed by M/s. Philips India Ltd. Appeal filed by M/s. Philips India Ltd. is E/2324/2000-A. Along with that appeal, they moved application No. E/1265/2000-A praying for staying the operation of...Exports Ltd. are engaged in the manufacture of CTVs and other audio products right from its inception in 1993-94. They manufacture various CTVs for Philips India Ltd., Singer, Shivaki and Akai utilising...the brand name holders, namely, M/s. Philips India Ltd., M/s. Singer India Ltd., M/s. Entel Ltd., etc. In this view, show cause notices were issued demanding differential duty. This claim was disp...
...assessable value of the appellants product. Though the issue is squarely covered by Hon. Supreme Courts decision in case of M/s Philips India Ltd. 1997...issue stands declared by the Hon. Supreme Court in the case of M/s Philips India Ltd., which is to be followed. This decision has also been followed in Tribunals decision in the case of Amco...in the light of Hon. Supreme Courts decision in case of M/s Philips India Ltd. cited supra.
(Dictated & Pronounced in Court) (M. Veeraiyan) (Archana Wadhwa) Member (Technical) Member (Judicial) cbb/ ...
...) Appellate Tribunal. The Tribunal followed the judgment of this Court in Philips India Ltd. v. Collector Of Central Excise, Pune...appellant by the judgment of the Constitution Bench of this Court in Collector Of Central Excise, Baroda v. Cotspun Ltd...was issued on 4-11-1988 for the period October 1983 to August 1987. The clearances in question during this period had been made on the basis of approved price lists. The judgment in Cotspun Ltd...
...)Union of India v. Godfrey Philips India Ltd., (...; Geep Industrial Syndicate Ltd. v. Union of India, CAs Nos. 642-45 of 1982, referred toIn...)Had the matter been free from authority, one might have been inclined to agree with the reasoning of Bhagwati, CJ. in Godfrey Philips case that the...
...Philips India Ltd. v. Collector Of Central Excise, Pune . (1997) 6 SCC 31....7. In the decision in Philips India Ltd. (1997) 6 SCC 31 this Court had held that where there is an agreement..., which contribute to the value of the goods up to the date of sale at the factory gate are includible in the assessable value of the goods. Philips India Ltd. (199...
.... The Honourable Apex Court in the case of M/s.Godfrey Philips India Ltd., V. The State of U.P., reported in 139 STC 537, had held...
M/s. Godfrey Philips India Ltd., V. The State of U.P., this Court had also in various writ petitions including W.P.Nos.26573 to 26575 of 2009, had passed an order dat...
M/s.Godfrey Philips India Ltd v. The State of U.P., wherein it is held that the State Government imposing Luxury Tax on gold, silver...
...by the appellants herein, employees/workers of Philips India Ltd.Brief facts2. The appellants are the employees/workers of Philips India Ltd. ...asked for VRS from Philips India Ltd. alleging that they do not wish to join the new employer and when the same request was turned down by the Company on the ground that the VRS lapsed even in October...benefits with effect from the date of approval of the undertaking to Kitchen Appliances Ltd. and Philips India Ltd. shall pay all such retirement benefits payable to the employees within six months...
...
I.T.A. No.: 1489/KOL/2024
Assessment Year: 2016-17
M/s. Philips India Ltd.................................................................
I.T.A. No.: 1489/KOL/2024 Assessment Year: 2016-17 M/s. Philips India Ltd.
Page 2 of 2 ....)
Copy of the order forwarded to:
1. M/s. Philips India Ltd., 3rd Floor, Tower A, DLF IT Park, 08 Block...
...their components and also manufactures audio cassette tapes and supplies the tapes to various companies including Philips India Ltd.3. The plaintiff company had entered into an agreement...with the Philips India Ltd. agreeing to supply Magnetic Tapes for manufacture of audio cassette tapes of a specific requirement. The plaintiff company came to know that the defendant company was in...that the goods so supplied by the defendant to the plaintiff would meet the standards required by the Philips India Ltd. The defendant company supplied Audio Magnetic Tapes during the period December...
...
Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 26 of 2009
Revisionist :- M/S Godfrey Philips India Ltd
Opposite Party :- Trade Tax Tribunal U.P. Bench-I...common order of the Tribunal,
Sales/Trade Tax Revision No. 25 of 2009 (M/S Godfrey
Philips India Ltd. Vs. Trade Tax Tribunal U.P. Bench-I and
Others) had been...
...11, (1980) 3 SCR 689; Union of India v. Godfrey Philips India Ltd. (1985) 4 SCC 369.... (1993) 3 SCC 499, JT (1993) 3 SC 15 In Godfrey Philips India Ltd. (1985) 4 SCC 369 this Court opined:...quarter of a century through successive decisions of this Court starting with Union of India v. Indo-Afghan Agencies Ltd...
...their products by such advertisements, dealers were also benefited. In support of his contention, he relied on the decision of the Supreme Court in the case of Philips India Ltd. v.... We find that the Commissioner (Appeals) in his order has observed that the present case is fully covered by the ratio of the decision of the Supreme Court in the case of Philips India Ltd. v...covered by the decision of the Supreme Court in the case of Philips India Ltd. v. CCE, supra. We also find that the ratio of the decision of the Supreme Court in the case of CCE, Pune...
...that in the case of Philips India Ltd. v. Collector Of Central Excise, Pune...judgment of a three-Judge Bench, while the Tribunal has relied upon the judgment of this Court in the case of Philips India Ltd. v. Collector Of.... A counter-affidavit was filed by the respondents herein submitting that the matter is squarely covered by the judgments of this Court in the case of Philips India Ltd. (...
...Co.P.No.2/2016 Dated 6th July 2017 M/s. Philips India Ltd. M/s. New Bridge Business Centre Pvt. Ltd. 5/11 to be paid by the respondent Company to the petitioner Company...dated 13.4.2015 which is quoted below for ready reference: Annexure-E NEWBRIDGE BUSINESS CENTRES Instant Office. Infinite options. Date :13th April, 2015 Mr. Sanjeev Tuli, Philips India Limited, Co.P.No.2/2016 Dated 6th July 2017 ...Goodwill calculated at the rate of 10% of the amounts paid by Philips India Limited, a Co.P.No.2/2016 Dated 6th July 2017 M/s. Philips India Ltd. M/s. New Bridge Business Centre Pvt. Ltd...