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    <title>2005 (1) TMI 668 - Supreme Court</title>
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    <description>Differential pricing for core/linked and non-core/unlinked coal consumers was upheld as a reasonable classification under Article 14. The Court held that price fixation is primarily a policy and economic decision, and judicial review is limited to checking whether relevant factors were considered and irrelevant ones excluded. It accepted that core sector consumers were nationally important, consumed most coal, and had assured linkage, while non-core consumers had a different consumption profile. The respondent&#039;s financial constraints and the need to protect core industries from sharp price increases provided a rational basis for charging non-core consumers more. The challenge alleging arbitrariness and hostile discrimination therefore failed.</description>
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    <pubDate>Tue, 04 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 668 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=164524</link>
      <description>Differential pricing for core/linked and non-core/unlinked coal consumers was upheld as a reasonable classification under Article 14. The Court held that price fixation is primarily a policy and economic decision, and judicial review is limited to checking whether relevant factors were considered and irrelevant ones excluded. It accepted that core sector consumers were nationally important, consumed most coal, and had assured linkage, while non-core consumers had a different consumption profile. The respondent&#039;s financial constraints and the need to protect core industries from sharp price increases provided a rational basis for charging non-core consumers more. The challenge alleging arbitrariness and hostile discrimination therefore failed.</description>
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      <pubDate>Tue, 04 Jan 2005 00:00:00 +0530</pubDate>
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