Supreme Court · 1989 INSC 170 · Decided 2 May 1989
Union of India & ORS. v. Playworld Electronics PVT. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 170 · [1989] 2 S.C.R. 1023
- Case number
- CIVIL APPEAL No. 859/1988
- Decided
- 2 May 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Sections 4(1)(a), 4(4)(c)/ Central Excise Rules, 1944: Rule 9B. A B Assessee-Manufacturing wireless receiving sets, tape recorders, tape players under brand name 'Bush'-Sel/ing products exclusively to C the Company (Bush India Ltd.) and its authorised wholesale excise duty. · • Company Law-Tax evasion or perpetration of a fraud-Duty of Court to lift corporate veil. D Taxation-Tax planning within the framework of law is legiti­ -l. _ mate-Colourable devices cannot be part of tax planning. Words and phrases: 'Related person'-Meaningof. E
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