Supreme Court of India

Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors.

Neutral citation
Reported as [1969] 2 S.C.R. 253
Bench J.C. Shah J.
Decided 27 September 1968

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.

20 Supreme Court benches have cited this judgment.

From the headnote

c , . • Central Excises & Salt Act 1944--Rules made under-Rule 8 giving power to Central Government to exempt excisable goods from duty­ Exemptions under Notifications dated July 31, 1959 and April 30, 1960 whether apply only to goods produced by a cooperative society for itself and not for others-Taxing statutes-Interpretation of-Relevance oj object of giving exemption from duty. The appellant who was a dealer in textiles in Bombay entered into an agreement with a registered cooperative society for weaving yarn supplied by him into cotton fabrics on powerlooms owned by its members. The

Where later benches applied it

Of those, 1 relied on · 1 referred to · 18 mentioned

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