Supreme Court · 1989 INSC 172 · Decided 2 May 1989
Union of India & ORS. v. Hind Lamp LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 172 · [1989] 2 S.C.R. 873
- Case number
- CIVIL APPEAL No. 2858/1977
- Decided
- 2 May 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Central Excises & Salt Act, 1944-Section 4(4)(c)-Valuation of goods for purposes of levy of excise duty-Whether Customer Companies can be regarded as 'related persons' as defined in Section 4(4)(c)-Whether the prices charged by the assessee company to its Customer Companies for its products or be the basis for determination of value of goods for levy of excise duty. The respondent company, a manufacturer of electric lamps, fluorescent-lamps and miniature lamps sold its entire products to five customer companies namely (a) Bajaj Electricals Ltd. (b) Philips India Ltd. (c) Crompton
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)