Supreme Court · 2002 INSC 438 · Decided 24 October 2002
The Tata Iron & Steel CO. LTD. v. Collector of Central Excise, Jamshedpur
- Court
- Supreme Court of India
- Citation
- 2002 INSC 438 · [2002] SUPP. 3 S.C.R. 244
- Case number
- CIVIL APPEAL No. 508/1998
- Decided
- 24 October 2002
- Bench
- S.N. VARIAVA, BRIJESH KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act; Central Excise Act Section 4(4)(d)(ii)
Headnote
Essential Commodities Act, 1955; Sections 2a(ii) and 3; Iron Steel (Control) Order, 1956; Clauses 15 and 17B; Notification Nos. (1)-l(S) 71-B and SC/16(6)191: Essential Commodities- Regulation of Price-Iron & Steel (Control) Order-":Controller authori:t.ed to fix price- Addition of of excise duty-Challenge of-Held, such additions could appropriately be classified as D elements of price and not as compulsory exaction from the purchaser-It can not be treated as tax and thus not a permissible deduction from levy of excise duty-Central Excises and Salt Act, 1944;
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