Supreme Court · 2005 INSC 372 · Decided 23 August 2005
Government of India and ORS. v. Indian Tobacco Association
- Court
- Supreme Court of India
- Citation
- 2005 INSC 372 · [2005] SUPP. 2 S.C.R. 859
- Case number
- CIVIL APPEAL No. 5196/2005
- Decided
- 23 August 2005
- Bench
- S.B. SINHA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Interpretation of Statutes-Effect of the expression "Substitute"­ Government notification introduced an incentive schenie exempting payment A B of additional duty for export and import-Subsequent notification added certain places for the purpose of exemption by substituting words in effect not given to the subsequent notification and the benefit of exemption was denied-Writ petition filed in the High Court against the denial of benefit-Writ petition allowed- On appeal, Held; an exemption notification must be construed having regard D to the object and
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