https://www.taxtmi.com/caselaws?id=165584 A tax demand that conflicts with the fundamental terms of an exemption notification is treated as action without jurisdiction, so writ relief may be available despite an appellate remedy. The commentary also explains that base clearances under the excise exemption had to be computed by adjusting assessable value with the wholesale price index under the notification's terms. No consumer-pass-on requirement could be implied where the delegated legislation did not impose one, and administrative directions could not add such a condition. The exemption therefore had to be applied according to its express language. en-us Wed, 08 Feb 1978 00:00:00 +0530 Sat, 02 Aug 2014 11:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165584 A tax demand that conflicts with the fundamental terms of an exemption notification is treated as action without jurisdiction, so writ relief may be available despite an appellate remedy. The commentary also explains that base clearances under the excise exemption had to be computed by adjusting assessable value with the wholesale price index under the notification's terms. No consumer-pass-on requirement could be implied where the delegated legislation did not impose one, and administrative directions could not add such a condition. The exemption therefore had to be applied according to its express language. Case-Laws Central Excise Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165584