Supreme Court of India
Commissioner of Central Excise & Service Tax, Kanpur v. M/s. A. R. Polymers Pvt. Ltd. Etc.
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
In view of the above-mentioned facts and discussions, the CESTAT committed an error in law by passing the impugned order dated 09.01.2019 and the Respondent being under an obligation is directed to pay the differential amount to the relevant tax authority.
Judgment, page 8
From the headnote
Central Excise Act, 1944 – s.4( ) – Interpretation of – Good s sold by the respondent if eligible to claim tax bene fits within the purview of the notification u/s.4( ) – Held: While the goo ds in the impugned sale were notified u/s.4( ) by way of an official notific ation in the gazette, r.3(b) of the 2011 Rules exempts th e sale to institutional consumers from its purview – In the present c ase, the purchasers are military and paramilitary institutions, who p urchase the goods in bulk from the respondent, and then further distribute it to their employees – Thus, the purchaser military and
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