Supreme Court · 1962 INSC 289 · Decided 12 October 1962
Union of India v. Delhi Cloth & General Mills
- Court
- Supreme Court of India
- Citation
- 1962 INSC 289 · [1963] SUPP. 1 S.C.R. 586
- Case number
- CIVIL APPEAL No. 168/1960
- Decided
- 12 October 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
COURT REPORTS [1963] SUPP. UNION OF INDIA "· DELHI CLOTH & GENERAL MILLS (B. P. SINHA, c. J., P. B. GAJENDRAGADKAR, K. N. WANCHOO, K. C. DAS GUPTA and j. 0. SHAH, JJ.) • E.xcise Duty-Manufacture of Vanaspaii-'Refined oil' ·if an intermediate to excise duty under item 23 of the First Schedule to the Central Excises and Salt Act, 1944, on what the taxing authorities called the manufac­ ture of 'refined oi'' from raw oil which according to them fell within the description of "vegetable non-essential oils, all sorts, in or
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