Supreme Court · 1997 INSC 497 · Decided 7 May 1997
The Collector of Central Excise, Patna v. Tata Engineering and Locomotive CO. Jamshedpur ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 497 · [1997] SUPP. 1 S.C.R. 229
- Case number
- CIVIL APPEAL No. 3596/1989
- Decided
- 7 May 1997
- Bench
- S.P. BHARUCHA, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, PATNA A v. TATA ENGINEERING AND LOCOMOTIVE CO. JAMSHEDPUR ETC. MAY 7, 1997 B [S.P. BHARUCHA AND M. JAGANNADHA RAO, JJ.) Industries (Development and Regulation) Act 1951, s. 9(1) r/w. Automobile Cess Rules 1984, Rule 2-Value of motor vehicle for pwposes of levy of ('IDR Act') provided for imposition of cess on scheduled industries. Under the proviso to sub-section (1) thereof, the rate of cess could not exceed two D annas per cent of value of the goods. The Explanation thereunder stated that the "value" would be deemed to be the wholesale cash
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