MANU/SC/0357/1968

IN THE SUPREME COURT OF INDIA

Decided On: 03.05.1968

Appellants: Orient Paper Mills Ltd.
Vs.
Respondent: Union of India (UOI)

JUDGMENT

K.S. Hegde, J.

1. These appeals by special leave arise from the orders made by the Government of India, Ministry of Finance, Department of Revenue, New Delhi on October 5, 1963, in Central Excise Revision Applications Nos. 720 to 725 of 1963. Herein a common question of law arises for decision and that is whether "M. G. Poster paper" manufactured by the appellant-company is a "printing and writing paper" chargeable under item 17(3) of the First Schedule to

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