Supreme Court's order, dated 1-9-1994 passed in various Civil Appeals, which has decided scope of the terms 'Job-Work' pertaining to the Notification No. 119 of 1975, dated 30-4-1975 relating to erstwhile Tariff Item 68 of C.E.T. Schedule
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Job-Work scope clarified under Notification requires departments to identify and report similar cases for administrative action. Supreme Court judgment dated 1-9-1994 construed the scope of the term Job-Work in Notification No. 119 of 1975. The Board directs departments to identify similar cases pending in the Supreme Court, move High Courts or Tribunals where appropriate, and submit a detailed report on action taken, pending similar cases with revenue implications and departmental references, and pending High Court/Tribunal matters with initiated actions and revenue consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job-Work scope clarified under Notification requires departments to identify and report similar cases for administrative action.
Supreme Court judgment dated 1-9-1994 construed the scope of the term Job-Work in Notification No. 119 of 1975. The Board directs departments to identify similar cases pending in the Supreme Court, move High Courts or Tribunals where appropriate, and submit a detailed report on action taken, pending similar cases with revenue implications and departmental references, and pending High Court/Tribunal matters with initiated actions and revenue consequences.
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