Supreme Court of India
The Tata Iron & Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur
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.
From the headnote
Essential Commodities Act, 1955; Sections 2a(ii) and 3; Iron Steel (Control) Order, 1956; Clauses 15 and 17B; Notification Nos. (1)-l(S) 71- and SC/16(6)191: Essential Commodities- Regulation of Price-Iron & Steel (Control) Order-":Controller authori:t.ed to fix price- Addition of elements to ex works price by Jt. Plant Committee/Steel Priority Committees-Imposition of excise duty-Challenge of-Held, such additions could appropriately be classified as elements of price and not as compulsory exaction from the purchaser-It can not be treated as tax and thus not a permissible deduction from levy
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Where later benches applied it
Of those, 1 relied on
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