https://www.taxtmi.com/caselaws?id=150266 The Government's refusal to remit purchase tax under the Madhya Pradesh Sugarcane (Purchase Tax) Act was upheld because remission is an administrative power to be exercised only where public interest and the statutory conditions are satisfied. The Court held that such a decision can be challenged only for mala fides, discrimination, or reliance on irrelevant considerations, and that the absence of recorded reasons does not by itself invalidate the refusal. As the materials did not show that the factory had established the conditions for remission, the refusal was justified and not liable to interference. en-us Thu, 06 Jul 1972 00:00:00 +0530 Sat, 11 May 2013 09:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150266 The Government's refusal to remit purchase tax under the Madhya Pradesh Sugarcane (Purchase Tax) Act was upheld because remission is an administrative power to be exercised only where public interest and the statutory conditions are satisfied. The Court held that such a decision can be challenged only for mala fides, discrimination, or reliance on irrelevant considerations, and that the absence of recorded reasons does not by itself invalidate the refusal. As the materials did not show that the factory had established the conditions for remission, the refusal was justified and not liable to interference. Case-Laws VAT and Sales Tax Thu, 06 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150266