Supreme Court of India

M/s. Produce Exchange Corpn. Ltd. v. Commissioner of Excise, Assam & Ors.

Neutral citation
Reported as [1973] 1 S.C.R. 201
Bench K. S. Hegde, A. N. Grover and G. K. Mitter JJ.
Decided 17 April 1972

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

Eastern Bengal and Assam Excise Act (1 of 1910), s. 19 and Rules made thereunder, r. 93- .overnmenfs power to refuse tender and enter into nenotidUons with te"'tderers. The respondent inviti:d tenders for supplying country spirit to retail vendors. In the notification issued by the Commissioner, it was stated that pref.,.ence will oo given to manufacturers of spirit. Several per­ sons submitted ti:nders including the appellant and the 5th respondent who was a· manufacturer of spirit. The appellant offered to supply .the spirit at 74 P and the 5th respondent at 95 P. The Government was not

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