https://www.taxtmi.com/caselaws?id=258544 The Supreme Court held that the Explanation appended to the Notifications dated 4.5.1999 and 5.7.1999 was unconstitutional. The Court quashed the Explanations, ruling that all individuals, including the appellants, who had paid tax at higher rates during the relevant period were entitled to refunds. The Court found the Explanation to be arbitrary, discriminatory, and in violation of Articles 14 and 265 of the Constitution, emphasizing the importance of rational classification and lawful tax collection. en-us Tue, 17 Mar 2015 00:00:00 +0530 Tue, 20 Oct 2015 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258544 The Supreme Court held that the Explanation appended to the Notifications dated 4.5.1999 and 5.7.1999 was unconstitutional. The Court quashed the Explanations, ruling that all individuals, including the appellants, who had paid tax at higher rates during the relevant period were entitled to refunds. The Court found the Explanation to be arbitrary, discriminatory, and in violation of Articles 14 and 265 of the Constitution, emphasizing the importance of rational classification and lawful tax collection. Case-Laws VAT and Sales Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258544