M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
exemption; and
(ii) in any other case, the duty of excise
computed with reference to the rate specified
in such Act in respect of such goods.
(e) "wholesale trade" means sales to dealers,
industrial consumers, Government, local
authorities and other buyers, who or which
purchase their requirements otherwise than in
retail.”
13.
Section 4, as it reads after the amendment
