Supreme Court of India
R.C. Tobacco Pvt. Ltd. and Anr. v. Union of India and Anr.
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated we dismiss the transferred writ petitions without any order as to costs. v.s.s.
Judgment, page 29
From the headnote
Excise Law: Finance Act, 2003: Sei:tion 154 and Schedule IX. Excise duty-Notifications Nos. 32199 dated 8. 7.1999, 45199 dated 31.12.1999 and 112001 dated 22.1.2001-Retrospective operation of Constitutionality-Exemption granted to cigarette manufacturers by the Notifications retrospectively rescinded/withdrawn-Validity of-Held: Factors which are relevant to decide whether S. 154 is ex facie discriminatory, or so unreasonable or confiscatory that it violated Articles 14 and 19 of the Constitution, considered-Such/actors examined and retro~pective rescinding/ withdrawing of said exemption, not
Authorities it was built on
Where later benches applied it
- 2015 Mis. Dharampal Satyapal Ltd. v. Deputy Commissioner of Central Excise, Gauhati & Ors.
- 2014 Hindustan Coca Cola Beyerage (p) Ltd. v. Union of India and Ors.
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
Of those, 2 referred to · 1 mentioned
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