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1962 (10) TMI 2
Valuation - When sales are made to favoured buyer ... ... ... ... ..... , and the discounts to which they are ordinarily entitled to. Quite clearly all those factors were not borne in mind by the Excise Authorities while making the impugned levy. 12. 8195 The contention of Shri V. Krishnamurthy, the learned Counsel for the petitioner, that the impugned order is hit by Article 14 of the Constitution because different Collectors have adopted different basis for assessment and that no uniform rule has been applied in the matter of levying excise duties on Batteries, deserve no serious consideration. A law cannot be struck down under Article 14 merely because some officers have wrongly interpreted the relevant provisions. 13. 8195 For the reasons mentioned above, a Writ of Certiorari will be issued quashing the impugned levy. Nothing in this order will prevent the respondent from making fresh assessment in accordance with law and in the light of the observations made above. 14. Under the circumstances of this case, there will be no order as to costs.
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1962 (10) TMI 1
Excise is a tax on manufacture of goods and not on their sale - Dutiability - 'Goods'- Classification of goods - Vegetable non-essential oil, all sorts - Refined oil
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