M/S Unicorn Industries vs Union Of India on 6 December, 2019
Writ Petition (C) No.24 of 2007 before the
High Court of Sikkim at Gangtok for quashing Notification No.71/2003
CE, confining the exemption ... decision declared by Union of
India (respondent no.1) and State of Sikkim (respondent no.4). The
appellant claimed that excise duty exemption would include