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Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
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Capacity-based cess on pan masala packing machines was examined against Article 14 because the levy charged identical cess within a capacity slab despite substantial differences in actual output. The article states that deeming production, rather than taxing actual production, lacked rational classification and created manifest inequality; the capacity-based levy, related Rules and consequential notifications were therefore invalidated to that extent. It also notes that restricting abatement to continuous machine non-operation of at least fifteen days was arbitrary because genuine shorter shutdowns received no relief. Parliament's residuary power to levy cess on ownership or possession of machines was upheld, subject to constitutional equality requirements.
Capacity-based cess on pan masala packing machines was examined against Article 14 because the levy charged identical cess within a capacity slab despite substantial differences in actual output. The article states that deeming production, rather than taxing actual production, lacked rational classification and created manifest inequality; the capacity-based levy, related Rules and consequential notifications were therefore invalidated to that extent. It also notes that restricting abatement to continuous machine non-operation of at least fifteen days was arbitrary because genuine shorter shutdowns received no relief. Parliament's residuary power to levy cess on ownership or possession of machines was upheld, subject to constitutional equality requirements.
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