Supreme Court of India
Kirloskar Brothers Ltd., Dewas (m.p.) v. Union of India and Ors.
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.
From the headnote
Central Excises and Salt Act, 1944: Section 4-Explanation (prior to Amendment) and Section 36(2). Excise Duty-Central Government's Notification No. 84/72-CE dated 17.3.72 as amended by Notification No. Jl3/72 dated 22.3.72-Power driven and monoblock pumps-Electric Motors purchased and used in manufacture of pumps-Excise duty paid on Electric Motors-Whether deductible in arriv ing at assessable value. Trade discount-Discount given to distributors providing after sales service-Also discount given to wholesalers not providing after sales ser vice-Whether entitled for deduction from excise…
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