Supreme Court of India
Commnr. of Central Excise, Chandigarh v. M/s. Pepsi Foods Ltd.
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 Act, 1944 - ss. 4(1)(a)(iii) and 11AC - Valuation of excisable goods for purposes of charging excise duty - Determination of sale price - Assessee selling its goods to a company, 'related person' - Assessee claiming exclusion of freight charges arising between the factory of assessee to depot of related person as sale occurred at its factory gate - Revenue's case that sale occurred at the time of purchase of the final products by whole sellers from related person - Show cause notice - Demand of excise duty - Authority holding that freight charges to be included in the sale
Where later benches applied it
Of those, 1 not applicable
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