Supreme Court of India

The Govt. of India and Ors. Etc. v. The Madras Rubber Factory Ltd. Etc.

Neutral citation

Reported as [1995] 3 S.C.R. 1143

Bench B.P. Jeevan Reddy, Suhas C. Sen and G.T. Nanavati JJ.

Decided 3 May 1995

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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that this claim has been rightly allowed by the Assistant Collector.

Judgment, page 46

Authorities it was built on

1989 Hindustan Polymers Etc. Etc. v. Collector of Central Excise, Etc. Etc. cited by 18

Where later benches applied it

2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr. referred to
2018 Maya Appliances (p) Ltd Now Known as Preethi Kitchen Appliances Pvt. Ltd. v. Addl.commissioner of Commercial Taxes & Ors referred to
2015 Commissioner of Central Excise, Mysore v. M/s. Tvs Motors Company Ltd. referred to

Of those, 3 referred to

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