Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
1996 (11) TMI 90 - SCH - Central Excise
The Supreme Court of India addressed whether the value of plant and machinery in an industrial unit exceeded Rupees ten lacs. Revenue relied on a letter from the appellants to the suppliers, indicating the value exceeded the threshold. The appellants tried to explain the letter, but the Court found no reason to interfere based on the letter's clear language. (1996 (11) TMI 90 - SC)
|