Supreme Court · 1990 INSC 34 · Decided 13 February 1990
Seshasayee Paper & Boards Limited, Erode v. Collector of Central Excise, Coimbatore
- Court
- Supreme Court of India
- Citation
- 1990 INSC 34 · [1990] 1 S.C.R. 320
- Case number
- CIVIL APPEAL No. 3217/1988
- Decided
- 13 February 1990
- Bench
- M.H. KANIA, J.S. VERMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Section 4 and First Schedule Tariff Item N2· 17-Excise duty-Levy of-Paper and paper boards manufactured by assessee-'Trade dis­ count' and 'service charf{e discount'-Permissibility. The appellant who was engaged in the Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944, engaged several dealers referred to as Indentors, with a view to pr'lmote its sales. In the fixation of the normal price of these items under section 4 of the Act for the purpose of levy of excise duty, the
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)