Supreme Court of India
Commnr. of Central Excise, Aurangabad v. M/s.goodyear South Asia Tyres P. L.&ors.
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.
What the Court ordered
We are of the view that the “arrangement” spoken of C.A. Nos. 1947-1950/2003 etc. 10 Page 11 JUDGMENT in the proviso must be something by which the assessee and the related person “arrange” that the goods are sold at something by which the assessee and the related person “arrange” that the goods are sold at something below the normal price, so that tax is either avoided or evaded by such arrangement.
Judgment, page 10
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