Supreme Court of India
Union of India & Ors. v. Playworld Electronics Pvt. Ltd. & Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Sections 4(1)(a), 4(4)(c)/ Central Excise Rules, 1944: Rule 9B. Assessee-Manufacturing wireless receiving sets, tape recorders, tape players under brand name 'Bush'-Sel/ing products exclusively to the Company (Bush India Ltd.) and its authorised wholesale dealers price charged-Whether represents correct assessable value for excise duty. · • Company Law-Tax evasion or perpetration of a fraud-Duty of Court to lift corporate veil. Taxation-Tax planning within the framework of law is legiti -l. _ mate-Colourable devices cannot be part of tax planning. Words
Authorities it was built on
Where later benches applied it
- 2023 M/s Bilag Industries P. Ltd. & Anr. v. Commr. of Cen. Exc. Daman & Anr.
- 2010 Commissioner, Central Excise, Chandigarh v. M/s. Kwality Ice Cream Co.
Of those, 1 relied on · 1 mentioned
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