JOINT SECRETARY TO THE GOVT, OF INDIA AND OTHERS v. FOOD SPECIALITIES LTD

Citation: [1985] SUPP. 3 S.C.R. 165

Court: Supreme Court of India

Bench: P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN

Case summary

isfied upon the particular facts of this case that the valu~ of Nestle's trade marks cannot be added to the wholesale price charged by the respondent to Nestle's for the purp•)Se of computing the value of the goods manufactured by the respondeat in the assessment to excise duty.

Judgment text

isfied upon the particular facts of this case that the valu~ of Nestle's trade marks cannot be added to the wholesale price charged by the respondent to Nestle's for the purp•)Se of computing the value of the goods manufactured by the respondeat in the assessment to excise duty.