Tax Burn Standard Case
| | MANU/SC/0403/1991Equivalent Citation: AIR1991SC1784, 1991ECR289(SC), 1992(60)ELT671(S.C.), JT1991(3)SC108, 1991(2)SCALE58, (1991)3SCC467, [1991]2SCR960, 1991(2)UJ260IN THE SUPREME COURT OF INDIACivil Appeal No. 3401 of 1988Decided On: 16.07.1991Appellants:M/s. Burn Standard Company Ltd. and another
Vs.
Respondent: Union of India and othersHon'ble Judges/Coram:
K. N. Singh and Kuldip Singh, JJ.Counsels:
For Appellant/Petitioner/Plaintiff: Shankar Ghosh, Naresh Bakshi and K.D. Prasad, AdvsFor Respondents/Defendant: Ashok H. Desai, P. Parmeshwaran and A. Subba Rao, Advs.Subject: ExciseCatch WordsMentioned INActs/Rules/Orders:
Central Excises and Salt Act, 1944 - Section 2, Central Excises and Salt Act, 1944 - Section 3, Central Excises and Salt Act, 1944 - Section 4;Constitution of India - Article 226Cases Referred:
Empire Industries Ltd. and Ors. v. Union of India and Ors. MANU/SC/0186/1985; Ujagar Prints and Ors. v. Union of India and Ors.MANU/SC/0305/1986Prior History:
From the Judgment and Order dated 2.2.1988 of the Calcutta High Court in Original Order Tender No. (F.M.A.T.) No. 181 of 1987Case Note:
Excise - duty - Sections 2, 3 and 4 of Central Excise and Salt Act, 1944 - whether excise duty under Sections 3 and 4 to be charged on invoice-value of wagon or on value of completed wagon including that of 'free supply items' - without fixing free supply items production and manufacture of wagon would not be effectively completed - value of manufactured goods must be determined at factory gate at stage when wagons leave factory with manufactured goods - value of 'free supply items' should be included in assessable value of wagons manufactured by appellant.Citing Reference:
Dissented 2ORDERKuldip Singh, J.1. M/s. Burn Standard Company Limited, the appellant before us, is one of the leading manufacturer of wagons. The wagons manufactured and produced by the appellant are primarily supplied to the Railway Board. The wagons are manufactured
Vs.
Respondent: Union of India and othersHon'ble Judges/Coram:
K. N. Singh and Kuldip Singh, JJ.Counsels:
For Appellant/Petitioner/Plaintiff: Shankar Ghosh, Naresh Bakshi and K.D. Prasad, AdvsFor Respondents/Defendant: Ashok H. Desai, P. Parmeshwaran and A. Subba Rao, Advs.Subject: ExciseCatch WordsMentioned INActs/Rules/Orders:
Central Excises and Salt Act, 1944 - Section 2, Central Excises and Salt Act, 1944 - Section 3, Central Excises and Salt Act, 1944 - Section 4;Constitution of India - Article 226Cases Referred:
Empire Industries Ltd. and Ors. v. Union of India and Ors. MANU/SC/0186/1985; Ujagar Prints and Ors. v. Union of India and Ors.MANU/SC/0305/1986Prior History:
From the Judgment and Order dated 2.2.1988 of the Calcutta High Court in Original Order Tender No. (F.M.A.T.) No. 181 of 1987Case Note:
Excise - duty - Sections 2, 3 and 4 of Central Excise and Salt Act, 1944 - whether excise duty under Sections 3 and 4 to be charged on invoice-value of wagon or on value of completed wagon including that of 'free supply items' - without fixing free supply items production and manufacture of wagon would not be effectively completed - value of manufactured goods must be determined at factory gate at stage when wagons leave factory with manufactured goods - value of 'free supply items' should be included in assessable value of wagons manufactured by appellant.Citing Reference:
Dissented 2ORDERKuldip Singh, J.1. M/s. Burn Standard Company Limited, the appellant before us, is one of the leading manufacturer of wagons. The wagons manufactured and produced by the appellant are primarily supplied to the Railway Board. The wagons are manufactured