Supreme Court · 1989 INSC 150 · Decided 28 April 1989
Snow White Industrial Corporation, Madras v. Collector of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 1989 INSC 150 · [1989] 2 S.C.R. 782
- Case number
- CIVIL APPEAL No. 4159/1984
- Decided
- 28 April 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 182
Headnote
c Central Excises and Salt Act, 1944: ss. 4( l)(a) & 35-L(b)­ Assessee-Excisable. goods sold through 'selling agents'~Asc<essable value-Determination of-New plea on permissible deductions not raised even before Tribunal-Validity of. Indian Contract Act, 1872: s. 182-Contract entered contract of sale-Determination of. ' The assessee-appellants, a partnership tirm carrying on manu- D factoring business in Madras entered into an agreement with a com­ pany based in Calcutta for sale of their product through the latter's sales organisation in all the States of India. In
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)