Supreme Court of India
D.R. Kohli and Ors. v. Atul Products Ltd.
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.
What the Court ordered
We are of the view that under the notification exemption could be claimed only where the dyes used in the manufacture of c other dyes were liable to payment of excise duty when they were E manufactured and such duty had been paid.
Judgment, page 14
Authorities it was built on
Where later benches applied it
Of those, 1 relied on
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