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1988 (9) TMI 312 - SC - VAT and Sales TaxConstitutional validity of section 41 of the Bombay Sales Tax Act challenged on the ground it confers arbitrary powers of exemption on the State Government so as to exempt all types of new units from the payment of purchase tax, sales tax and Central sales tax under the Package Scheme of Incentives, 1979 - Held that:- Appeal dismissed. As this assessment exercise falls purely within the domain of the executive and it is not for the court to see whether other edible units also derive huge benefits and as such Government ought to have revoked the tax exemption benefit in their cases as well. As already stated the classification between units engaged in producing edible oils and non-edible oils is on an intelligible and sustainable basis and as such the court cannot hold that the Government should treat both kinds of units alike and direct the withdrawal of the tax exemption benefit in the case of non-edible oil producing units also. For all these reasons we hold that section 41 of the Bombay Sales Tax Act is not violative of articles 14, 19 and 21 of the Constitution as alleged by the petitioner.
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