Supreme Court · 1998 INSC 166 · Decided 31 March 1998
Calcutta Chromotype LTD. v. Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 1998 INSC 166 · [1998] 2 S.C.R. 570
- Case number
- CIVIL APPEAL No. 241/1991
- Decided
- 31 March 1998
- Bench
- SUJATA V. MANOHAR, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Central Excises and Salt Act, 1944-Section 4(1) (a), proviso (iii) and Section 4(4)(c)-Two different companies held by same family-Proper C valuation of excisable goods- "Related person "-Meaning of-Held, Manufacturer and buyer should not be related persons and that price of the goods veil-Held, no bar to as certain relationship of manufacturer and buyer-Also as certain any direct or indirect D interest between them-However, no broad principle can be laid down. Words and Phrases-"Related Person "-Meaning of in the context of Central Excises and Salt Act, I
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