Supreme Court of India
Calcutta Chromotype Ltd. v. Collector of Central Excise, Calcutta
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.
From the headnote
Central Excises and Salt Act, 1944-Section 4(1) (a), proviso (iii) and Section 4(4)(c)-Two different companies held by same family-Proper valuation of excisable goods- "Related person "-Meaning of-Held, Manufacturer and buyer should not be related persons and that price of the goods should be the sole consideration for sale. Corporate /aw-Lifting of corporate veil-Held, no bar to as certain relationship of manufacturer and buyer-Also as certain any direct or indirect interest between them-However, no broad principle can be laid down.
Where later benches applied it
Of those, 1 relied on
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