Supreme Court of India
M/s Pepsi Foods Ltd. v. Collector of Central Excise, Chandigarh
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.
What the Court ordered
In the result we affirm the decision of the Tribunal and dismiss the F appeals.
Judgment, page 11
From the headnote
Central Excise and Salt Act, 1944 : Section 4(a). Excise Duty-AYs 1992-93 and 1993-94-Sole consideration for sale-Royalty amount-lnclusibility of-Jn assessable value of goods Assessee sold 'concentrate' to bottlers :Jut of which the bottlers manufactured soft drink beverages-Assessee collected royalty amountfi·om these bottlers /or use of its trademark-Held : The sale of 'concentrate' and payment of royalty were integral operations and could not be dissociated from each · other-The invoice price of 'concentrate' alone was not the sole consideration for sale of 'concentrate 'c.-Jt also
Where later benches applied it
Of those, 1 relied on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.