Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944: Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944:S.4(J}(d)(ii)-Excise duty-Valuation of excisable goods-Differentialdiscount between stockists discount and sub-stockists discount passed on tostockists-Deductability of in assessing excise value of goods sold to sub-stockists-Assessee, manufacturer of parts and accessories of tractors-Selling60% of its product to stockists at 27.5% discount and 40% direct lo sub-stockists at 25% discount-Passing the differential of 2.5% on to stockists-Notice issued to assessee lo disallow differential discount-Held, differentialdiscount of 2. 5% passed on to area stockists by assessee was rightly disregardedas it is not and cannot be treated as a discount given to sub-stockists-Itcannot also be treated as discount given lo area stockists though it was passedon to them because it does not relate to tractors sold to them-It is not a caseof sale of all tractors to stockists and dispatch of 40% of tractors lo sub-stockists at the instance of stockists-For all purposes, sale of tractors to sub-stockists is separate and independent of sale to stockists-As regards the pleathat differential was passed on to stockists as commission, even otherwise, thedifferential discount cannot be accepted for the purpose of sub-clause(ii) asa permissible deduction. |
Judge | Hon'ble Mr. Justice S.S.M. Quadri |
Neutral Citation | 2003 INSC 168 |
Petitioner | Escorts Limited And Anr. |
Respondent | Collector Of Central Excise, Chandigarh |
SCR | [2003] 2 S.C.R. 1052 |
Judgement Date | 2003-03-12 |
Case Number | 12009-12042 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |