The Coca-Cola Company & Anr. vs K.M. Salim on 4 March, 2014
Author
India vs. Indian Tobacco Assn., (2005)
7 SCC 396, CCE vs. Parle Exports Pvt. Ltd., (1989) 1 SCC
345).
29. We have already referred
testing report and documentary evidence supplied by M/s. Parle (Exports) Pvt. Ltd., who were their raw material suppliers. We are of the view that ... their case as well raw material is supplied by M/s. Parle (Exports) Pvt. Ltd. May it be pointed out that the Government of India
Commodities Act, 1955 . Similarly, in Collector of Central Excise, Bombay v. Parle Exports (P .) Ltd. , the Supreme Court answered the question whether non-alcoholic beverage
along with the Act
as held in case of CCE Vs Parle Exports (P) Ltd.
1998( 38) ELT 741(SC) and Orient Weaving Mills
Collector of Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741, in which the Supreme Court held that a contemporaneous exposition
case of Collector of Central Excise, Bombay and another vs. Parle Exports (P) Ltd. [75 (1989) STC 105] wherein the learned Judges have quoted Blackstone
case of Collector of Central Excise, Bombay and Anr. v. Parle Exports (P) Ltd. (1989 U.P.T.C. 173), one of the principles laid
that he is covered by the said provision. In CCE Vs. Parle Exports (P) Limited :
, it was held that exemptions from taxation have a tendency
Supreme Court in the case of Collector of Central Excise v. Parle Exports (P .) Ltd. [1989] 75 STC 105 ; 1989 UPTC 173 a case under