Supreme Court of India
State of Madras v. M/s. Swastik Tobacco Factory, Vedaranyam
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, we modify the order of the High Court accordingly.
Judgment, page 5
From the headnote
Madras General Sa/es Tax (Turnover and Assessment) Rules 1939, r. 5(1) (i) Excise duty paid on raw tobacco--Raw tobacco processed and sold as chewing tobacco-Excise duty whether to be deducted from turn- over of chewing tobacco under r. 5(1) (i). ' The respondent factory used to purchase raw tobacco and after pro· c cessing it, sell it as chewing tobacco. Excise duty was paid by the factory in respect of raw tobacco purchased by it.…
Where later benches applied it
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
Of those, 1 referred to
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