Supreme Court of India

Government of India and Ors. v. Indian Tobacco Association

Neutral citation
Reported as [2005] SUPP. 2 S.C.R. 859
Bench S.B. Sinha and Dr. Ar. Lakshmanan JJ.
Decided 23 August 2005

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the High Court has not committed any error in passing the impugned judgment.

Judgment, page 14

From the headnote

Interpretation of Statutes-Effect of the expression "Substitute"­ Government notification introduced an incentive schenie exempting payment of additional duty for export and import-Subsequent notification added certain places for the purpose of exemption by substituting words in the previous notification-Respondents claimed benefit for the period between both the notifications-Retrospective effect not given to the subsequent notification and the benefit of exemption was denied-Writ petition filed in the High Court against the denial of benefit-Writ petition allowed- On appeal, Held; an

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