https://www.taxtmi.com/caselaws?id=44874 The Supreme Court held that the Central Excises and Salt Act, 1944 applied to Mizoram from 16-8-1944. The Court deemed additional observations by the High Court as unnecessary and deleted them. The Court clarified that the certificate from the Commissioner of Excise and Taxes of Mizoram became irrelevant post the High Court's judgment. The respondent's special leave petition challenging the High Court's decision would be separately considered. The appeal was disposed of without costs awarded. en-us Wed, 28 Mar 1990 00:00:00 +0530 Mon, 21 Jul 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44874 The Supreme Court held that the Central Excises and Salt Act, 1944 applied to Mizoram from 16-8-1944. The Court deemed additional observations by the High Court as unnecessary and deleted them. The Court clarified that the certificate from the Commissioner of Excise and Taxes of Mizoram became irrelevant post the High Court's judgment. The respondent's special leave petition challenging the High Court's decision would be separately considered. The appeal was disposed of without costs awarded. Case-Laws Central Excise Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44874