Supreme Court of India
Sidheshwar Sahakari Sakhar Karkhana Ltd. v. Union of India and 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
For the foregoing reasons, in our opinion, the appeal deserves to be dismissed and is, accordingly dismissed, however, without any order as-to costs.
Judgment, page 12
From the headnote
Excise Laws : Sugar-Excess Production Scheme-Rebate under Notification No. 132/ 82 and Clause 3 thereof-Average Production-Consideration of the period of 'nil production' while determining the average production-Held: If there is no production of sugar in assessee 's factory in preceding years, assessee not entitled to benefit of Notification as the said period cannot be counted and has to be ignored-The object of Notification being to provide an incentive to manufacturer of sugar to induce them to produce sugar during lean period, revenue authorities were right in ignoring the 'nil
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