Supreme Court · 1984 INSC 146 · Decided 17 August 1984
Coromandel Fertilizers Limited v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1984 INSC 146 · [1985] 1 S.C.R. 523
- Case number
- CIVIL APPEAL No. 1373/1976
- Decided
- 17 August 1984
- Bench
- P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Exci'se and Salt Act, 1944, Section 4-Trade discount or aflowance-Whether Commissions allowed to selling agents under an agreement are "trade discounts"-Whether the fertilizers manufactured by the appellant fall within the meaning oj'!mfxedfertillzers" entitling exemption The appe11ant carries on business as manufacturers of diverse kinds of fertilizers at its factory at Vishakhapatnam. The appellant appointed M/s E,!D, Parry Limited and M/s Ralli• India Ltd. as their soiling agents and entered into agreements with them for sale of fertilizers
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