Central Sales Tax Act, 1956
S. 3: When is sale or purchase of goods said Movement of goods in the course of import or inter-state or commerce – Deemed sale – when can be held to be covered by Section 3(a) and Section 5(2) of the CST Act, 1956 [S. 3(a), 5(2), Constitution of India, Art. 286(2), Delhi Value Added Tax Act, 2004, S. 7, 74]

Central Excise Act, 1944
S. 11B: Claim for refund of duty – Excise – Refund – Excise duty paid under mistake of law – Maintainability of suit or writ petition – Unjust enrichment – Salutary principle – to be held applicable [Constitution of India, Art. 265, Indian Contract Act, S. 72]

Central Excise Act, 1944
S. 11AB: Interest on delayed payment of duty – Interest on short levy or short payment – Escalation in price with retrospective date – Attracts interest on differential liability as per section 11AB of the Act

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Valuation – Related person- Where the two companies/firms etc., belong to the same group then the test of mutuality is established and satisfied [S. 4(4)(c)]

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Valuation – Dharmada collected along with the price of goods – Not a part of transaction value

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise -Assessable value – Appellants selling cars on price lower than the cost of production main reason for assessees to sell their cars at a lower price than manufacturing cost was to penetrate market and this constituted extra commercial consideration – Since price charged was not sole consideration, hence, value was to be determined as per valuation rules

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]

Central Excise Act, 1944
S. 3 : Levy of Duty – Various charges recovered from customer
– Part of transaction value [S. 4, 4(3)(d)]

Central Excise Act, 1944
S. 2(f)(i): Manufacture includes any process- Incidental or ancillary to the completion of a manufactured product – “Manufacture” – Process of cold rolling of hot rolled strips – Extended period of limitation [Central Excise Tariff Act, 1985,
S. 11A]