CHIRANJIT LAL ANAND v. STATE OF ASSAM & ANR

Citation: [1985] SUPP. 2 S.C.R. 385

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA

Case summary

The High Court held that it was clear that the above item 11 listed the particular goods exempted under Section 7 of the Said Act and the conditions and exceptions subject to which exemptions were allowed appear to -be "except when sold in sealed containers".

Judgment text

The High Court held that it was clear that the above item 11 listed the particular goods exempted under Section 7 of the Said Act and the conditions and exceptions subject to which exemptions were allowed appear to -be "except when sold in sealed containers".