Supreme Court of India
Government of India and Ors. v. Indian Tobacco Association
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
Where later benches applied it
- 2018 Gottumukkala Venkata Krishamraju v. Union of India & Ors.
- 2013 The Government of Andhra Pradesh and Others v. Ch. Gandhi
- 2024 Pernod Ricard India (p) Ltd. v. The State of Madhya Pradesh & Ors.
- 2019 K. Sashidhar v. Indian Overseas Bank & Ors.
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
Of those, 2 relied on · 3 referred to
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