Supreme Court · 1986 INSC 26 · Decided 4 March 1986
Delhi Cloth & General Mills CO. LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 26 · [1986] 1 S.C.R. 440
- Case number
- CIVIL APPEAL No. 626/1972
- Decided
- 4 March 1986
- Bench
- E.S. VENKATARAMIAH, M.P. THAKKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise & Salt Act, 1944, s.4 - Excise Duty - / Wholesale Cost price forming basis of assessment - Determina- t i.on of - Maximum price of commodity fixed statutorily under Control Order - Whether conclusive. During the period between May 4, 1971 and July 22, 1971 owing to the on wholesale basis its vegetable products known as "Panghat" and "Roshni" brands at Rs. 78.66 and Rs. 71.62 per tin in order to clear the accumulated stock and to avoid huge loss. These prices were lower than the maximum· prices prescribed by the Notification issued
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)