Supreme Court · 1988 INSC 365 · Decided 12 December 1988
GOVT. of India, Represented BY Secretary, Ministry of Finance and Others v. Dhanalakshmi Paper and Board Mills Tiruchirupalli
- Court
- Supreme Court of India
- Citation
- 1988 INSC 365 · [1988] SUPP. 3 S.C.R. 1051
- Case number
- CIVIL APPEAL No. 6/1976
- Decided
- 12 December 1988
- Bench
- SABYASACHI MUKHERJI, L.M. SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 Central Excise Rules 1944: First Schedule Item No. 17(3)/Rule 8( I) and Notification dated March c 1, J96<f-Strawboard and pulpboard-Ex'emption from duty-Clause (a) proviso (3) of Notification held ultra vires-Choice of date- Relevancy built up a factory for the manufacture of .i paper and paper boards, which started produciiOn on 7.s:1964. The D respondent claimed that the duty in respect of the paper boards . ) manufactured in the factory during the period 7.5.1964 to June 1966 was payable at the concessional
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