2023 (8) TMI 942

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the High Court of Delhi and by its judgment rendered in Orient Crafts Ltd. v. Union of India and Another [ 2006 (9) TMI 2 - DELHI HIGH COURT ], the High Court dismissed the writ petition. The said judgment in Orient Crafts Ltd. was relied on by the High Court while disposing of the writ petition filed by the appellant herein. There are no reason to take a different view from that of the decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Finance Act, 1994 (for short, the said Act ). The validity of Section 66A of the said Act was challenged earlier before Division Bench of the High Court of Delhi and by its judgment dated 11.09.2006 rendered in Orient Crafts Ltd. v. Union of India and Another [2006 SCC Online Del 1842], the High Court dismissed the writ petition. The said judgment in Orient Crafts Ltd. (supra) was rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X