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    <title>2014 (2) TMI 393 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the provisions of the Finance Act, 1994 as ultra vires the Constitution of India. Relying on a Full Bench decision of the Delhi High Court, which upheld the constitutionality of the impugned provisions, the court concluded that the challenge lacked merit. Citing the precedent set in Home Solutions Retails (India) Ltd. v. Union of India, the court dismissed the writ petition and the connected Miscellaneous Petition, without awarding costs to either party.</description>
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      <description>The court dismissed the writ petition challenging the provisions of the Finance Act, 1994 as ultra vires the Constitution of India. Relying on a Full Bench decision of the Delhi High Court, which upheld the constitutionality of the impugned provisions, the court concluded that the challenge lacked merit. Citing the precedent set in Home Solutions Retails (India) Ltd. v. Union of India, the court dismissed the writ petition and the connected Miscellaneous Petition, without awarding costs to either party.</description>
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