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Click Here To Read/Download Judgment.pdf

430-union-of-india-v-abp-pvt-ltd-12-may-2023-474859.pdf
Preview of Click Here To Read/Download Judgment
🔗 Source: livelaw.in
📊 Size: 375 KB
👤 Author: Anirudh Agrawal
⬇️ Downloads: 62

Summary

The Supreme Court upheld the withdrawal of a customs notification that granted a concession to "Rotary Printing Machine" of 'single width two plate variety' due to the availability of similar equipment in India, which cannot be considered an irrelevant factor for withdrawing tax concession. The court ruled that the executive has exclusive domain in fiscal and economic matters and the role of the court is limited to deciding if the executive's decision is backed by relevant reasons. The court found that the withdrawal of the concession was justified as it would have adversely impacted domestic manufacturers of similar machines.

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Description

The Supreme Court upheld the withdrawal of a customs notification that granted a concession to "Rotary Printing Machine" of 'single width two plate variety'...

Technical Information

  • File Format: PDF
  • File Size: 375 KB
  • Pages: 8
  • Language: EN
  • Author: Anirudh Agrawal
  • Total Downloads: 62
  • Last Updated: 1 week ago

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