Supreme Court of India

Jay Mahakali Rolling Mills v. Union of India and Ors.

Neutral citation
Reported as [2007] 8 S.C.R. 855
Bench Dr.Arijitpasayat Andlokeshwarsinghpanta J.
Decided 6 August 2007

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Central Excise-Circular issued with regard to amendment relatable to Central Excise Notification whereby bars and rods made from ship breaking scrap were exempted from excise duty-Word "now" used as prefix before the word "exempt"-Held: Effect of the word "now" is that it is to operate henceforth-Amendment was intended to have prospective effect. Words and Phrases-Words 'now' and 'retrospective '-Meaning of Interpretation of Statutes-Retroactive statute-Held: Means a statute, which creates a new obligation on transactions or considerations or destroys or impairs vested rights. Circular dated

Where later benches applied it

Of those, 1 referred to

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