LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD
C.A. No.-000856-000857 - 2011Supreme Court10 Nov 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 11A(1)Section 35L(1)(b)
…e tax…In other words, the measure adopted could not be identified with the nature of the tax.” (Emphasis supplied) 40. This Court in Bombay Tyre (supra) also referred to this Court’s judgment in D.G. Gouse and Co. v. State of Kerala reported in (1980) 2 SCC 410 which in turn had referred to a passage from Seervai’s Constitutional Law of India, to further explain the distinction between the subject of a tax and a measure of a tax. The relevant observation of this Court in Bombay Tyre (supra), reads thus: “14. […]The point was considered by this Court again in D.G. Gouse and Co. v. State of Kerala [(…
