Supreme Court · 1968 INSC 254 · Decided 27 September 1968
Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 254 · [1969] 2 S.C.R. 253
- Case number
- CIVIL APPEAL No. 1049/1965
- Decided
- 27 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
c D , . E • F G H Central Excises & Salt Act 1944--Rules made under-Rule 8 giving power to Central Government to exempt excisable goods from duty­ Exemptions under Notifications dated July 31, 1959 and April 30, 1960 whether apply only to goods produced by for itself and not for others-Taxing statutes-Interpretation of-Relevance oj object of giving exemption from duty. The appellant who was a dealer in textiles in Bombay entered into an agreement with a registered cooperative society for weaving yarn supplied by him into cotton fabrics on
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