Supreme Court of India
M/s. Alembic Glass Industries Ltd. v. The Commissioner of Central Excise
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.
What the Court ordered
In view of the above-said C findings it is not necessary to consider the question whether the extended period of limitation applied.
Judgment, page 10
From the headnote
Central Excises and Salt Act, 1944-Section 4(a)-Arms length transaction-Factory of assessee closed down--For revival, assessee cut down its costs on advertising and publicity--Adveriising cost incurred by bulk purchaser to boost up sale--Inclusion of, in assessable value of assessee's goods--Held: There was no enforceable legal right with assessee to insist on advertising under the agreement with bulk purchaser-Transaction was at arms length, hence cost so incurred by bulk purchaser is not includible in assessable value of assessee's goods.
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