Supreme Court of India

Ujagar Prints Etc. v. Union of India & Ors. Etc.

Neutral citation

Reported as [1988] SUPP. 3 S.C.R. 770

Bench R.S. Pathak, Sabyasachi Mukharji, S. Natarajan, M.N. Venkatachaliah and S. Ranganathan JJ.

Decided 4 November 1988

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.

14 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons mentioned by my learned brother, I agree with his answer to this contention.

Judgment, page 44

From the headnote

Central Excises and Salt Act, 1944-Sections 2(f), 4 and Schedule Items 19 and 22-'Manufacture' meaning of-Processors carry out operations on 'grey fabrics' on job work basis-Whether 'manufac ture'-Central Excise and Salt Additional Duties Excise (Amendment) Act, 1980--Effect of. Taxation-Under the Act is the rule-Benefit and exemption The exception-Excise duty of goods-Levied upon manufacturer Imposed on production/manufacture/producer in accordance with the relevant rules. Constitution of India, 1950, Article 245, 246 and Schedule VII Lists I Entries 84, 97, Lists II and III-"With respect

Authorities it was built on

1961 The Collector of Customs, Madras v. Nathella Sampathu Chetty and Another cited by 30
1965 Hari Krishna Bhargav v. Union of India and Another cited by 4

Where later benches applied it

2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. relied on
2020 Pandurang Ganpati Chaugule v. Vishwasrao Patil Murgud Sahakari Bank Limited relied on
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors relied on
2011 M/s. Grasim Industries Ltd. v. Union of India relied on
2023 Baharul Islam & Ors. v. Indian Medical Association and Ors. referred to
2022 Independent Schools’ Federation of India (regd.) v. Union of India and Another referred to
2022 The State of Manipur & Ors. v. Surjakumar Okram & Ors. referred to
2021 Ajit Mohan & Ors. v. Legislative Assembly National Capital Territory of Delhi & Ors. referred to
2021 G. Mohan Rao & Ors. v. State of Tamil Nadu & Ors. referred to
2019 Shah and S. Ravindra Bhat, Jj.] v. Manohar Lal & Ors. Etc. referred to
2015 A. Prabhakara Reddy & Co. v. State of Madhya Pradesh & Ors. referred to
2015 Commissioner of Central Excise, Goa v. M/s. Cosme Farma Laboratories Ltd. referred to
2012 Commnr. of Central Excise, Faridabad v. M/s Food & Healthcare Specialities & Anr. referred to
2013 Christian Medical College Vellore & Ors v. Union of India and Ors. mentioned

Of those, 4 relied on · 9 referred to · 1 mentioned

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