Supreme Court · 2004 INSC 338 · Decided 5 May 2004
A. Infrastructure LTD. v. Commissioner of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 2004 INSC 338 · [2004] SUPP. 2 S.C.R. 108
- Case number
- CIVIL APPEAL No. 5756/2000
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
LTD. V. COMMISSIONER OF CENTRAL EXCISE, JAIPUR MAY 5, 2004 B [S. RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] , Central Excise Act, 1944; Section 35L(b) : Valuation-Goods manufactured and sold by the ussessee to C Government/Public Section Undertakings-Delay in payment of price­ specifically provide for stipulation as to payment of interest-On appeal, Held : D Mentioning of a particular period of payment in the agreement to sale invoice indicates that the payment would not be made immediately-It could be termed as credit sale-Deductions could be allowed on interest
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