Supreme Court · 2018 INSC 646 · Decided 30 July 2018
Commissioner of Customs (Import), Mumbai v. M/S. Dilip Kumar and Company & ORS.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 646 · [2018] 7 S.C.R. 1191
- Case number
- CIVIL APPEAL No. 3327/2007
- Decided
- 30 July 2018
- Bench
- RANJAN GOGOI, N.V. RAMANA, R. BANUMATHI, MOHAN M. SHANTANAGOUDAR, S. ABDUL NAZEER (5-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
Headnote
Tax/Taxation: Exemption Notification - Interpretation of - In case of ambiguity in such Notification, whether the benefit of ambiguity would go to assessee or Revenue - Held: Exemption Notification should be interpreted to prove the applicability of the exemption Notification would be on the assessee - In case of ambiguity, benefit of such ambiguity would go to Revenue and not to assessee - *Sun Export case wherein it was held that benefit of ambiguity would go to assessee is overruled. Taxing statute
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)