https://www.taxtmi.com/caselaws?id=159686 The Tribunal's jurisdiction extended to disputes on purchase tax and connected recovery issues because the statute covered levy, assessment, collection and incidental matters. The claimed entitlement to subsidy under the earlier policy failed: the subsidy was confined to new co-operative and public sector factories, no clear promise was shown for private mills generally, and the later order substituted a deferral scheme while withdrawing further subsidy. The Article 14 challenge also failed because the petitioners were not similarly situated to two other mills that had received special relief earlier, and the State's policy shift had a rational basis. The demand under the later scheme was upheld, as it matched the petitioners' own returns and the recoverable excess, with no breach of natural justice. en-us Fri, 11 Jun 1999 00:00:00 +0530 Fri, 29 Nov 2013 15:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159686 The Tribunal's jurisdiction extended to disputes on purchase tax and connected recovery issues because the statute covered levy, assessment, collection and incidental matters. The claimed entitlement to subsidy under the earlier policy failed: the subsidy was confined to new co-operative and public sector factories, no clear promise was shown for private mills generally, and the later order substituted a deferral scheme while withdrawing further subsidy. The Article 14 challenge also failed because the petitioners were not similarly situated to two other mills that had received special relief earlier, and the State's policy shift had a rational basis. The demand under the later scheme was upheld, as it matched the petitioners' own returns and the recoverable excess, with no breach of natural justice. Case-Laws VAT and Sales Tax Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159686