Supreme Court · 1992 INSC 70 · Decided 10 March 1992
Kirloskar Brothers LTD., Dewas (M.P.) v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 70 · [1992] 2 S.C.R. 81
- Case number
- CIVIL APPEAL No. 1773/1981
- Decided
- 10 March 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, YOGESHWAR DAYAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section 4-Explanation (prior to Amendment) and Section 36(2). Excise Duty-Central Government's Notification No. 84/72-CE dated 17.3.72 as amended by Notification No. Jl3/72 dated 22.3.72-Power driven and monoblock pumps-Electric Motors purchased and used in deductible in arriv­ ing at assessable value. Trade discount-Discount given to distributors providing after sales service-Also discount given to wholesalers not providing after sales ser­ vice-Whether entitled for deduction from excise value. A B c D The appellant-Company was
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