2007 (11) TMI 267 - HC - Central Excise

Notification No. 8/03 as amended by Not. No. 30/03 - exemption granted by a notification to a particular class of small manufacturers Subsequently the exemption was restricted to a still smaller section and now it has been confined to industries of a smaller size - reduction has been challenged by the petitioners on the ground of arbitrariness - in matters of taxing statutes HC cannot ask why the State has chosen to impose tax on some and not on others no arbitrariness petition dismissed

Summary

The High Court of Allahabad dismissed writ petitions challenging the reduction of exemption from Excise Duty for small manufacturers of shoes and vegetable oil. The court ruled that the reduction was not arbitrary and intended to help smaller industries. The petitions were dismissed.