Search Results Page

Search Results

1 - 5 of 5 (0.28 seconds)

Amin Merchant vs Chairman Cen.Board Of Exc.& Rev.& Ors on 22 July, 2016

The classification is reasonable and rational. Not extending the benefit to deferral unit for treating DEPB License is conscious decision based on intelligible differentials. In the matter of taxation there is larger latitude permissible for classification and State can choose whom to tax and whom not to tax in the best interest of the State. There is no scope for judicial review as held in the case of Amin Merchant v/s Chairman CBER (AIR 2016 SC 392) in decision of the Supreme Court on 22/07/2016. The same view
Supreme Court of India Cites 19 - Cited by 1 - N V Ramana - Full Document
1