Supreme Court of India
Union of India & Ors. v. Hind Lamp 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.
From the headnote
Central Excises & Salt Act, 1944-Section 4(4)(c)-Valuation of goods for purposes of levy of excise duty-Whether Customer Companies can be regarded as 'related persons' as defined in Section 4(4)(c)-Whether the prices charged by the assessee company to its Customer Companies for its products or the prices charged by the Customer Companies for further sale to wholesale dealers and others should be the basis for determination of value of goods for levy of excise duty. The respondent company, a manufacturer of electric lamps, fluorescent-lamps and miniature lamps sold its entire products to five
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