https://www.taxtmi.com/caselaws?id=263193 Section 6 of the Kerala Cashew Factories (Acquisition) Amendment Act, 1995 was held invalid because it attempted to nullify final inter partes judgments of the Supreme Court without removing the legal basis of those decisions, which is beyond legislative power. The provision also failed Article 14 because it singled out 10 factories for continued acquisition while 36 similarly situated factories were treated differently, despite a common factual and statutory backdrop. The classification lacked intelligible differentia and a rational nexus with the stated object, so the acquisition under the amendment could not stand. en-us Wed, 04 Feb 2015 00:00:00 +0530 Fri, 28 Aug 2015 07:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263193 Section 6 of the Kerala Cashew Factories (Acquisition) Amendment Act, 1995 was held invalid because it attempted to nullify final inter partes judgments of the Supreme Court without removing the legal basis of those decisions, which is beyond legislative power. The provision also failed Article 14 because it singled out 10 factories for continued acquisition while 36 similarly situated factories were treated differently, despite a common factual and statutory backdrop. The classification lacked intelligible differentia and a rational nexus with the stated object, so the acquisition under the amendment could not stand. Case-Laws Indian Laws Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263193