https://www.taxtmi.com/caselaws?id=173511 The Supreme Court dismissed the appeals, upholding the High Court's decision to quash the show cause notice and directing the payment of subsidy to the respondents, small scale manufacturers of fertilizer. The Court found the Union of India's withholding of subsidy based on the PDIL report, prepared without the manufacturers' knowledge, to be arbitrary and lacking valid justification. Emphasizing the need to protect small scale manufacturers from arbitrary actions, the Court assessed costs at Rs. 10,000. en-us Fri, 14 May 1993 00:00:00 +0530 Thu, 17 Sep 2015 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173511 The Supreme Court dismissed the appeals, upholding the High Court's decision to quash the show cause notice and directing the payment of subsidy to the respondents, small scale manufacturers of fertilizer. The Court found the Union of India's withholding of subsidy based on the PDIL report, prepared without the manufacturers' knowledge, to be arbitrary and lacking valid justification. Emphasizing the need to protect small scale manufacturers from arbitrary actions, the Court assessed costs at Rs. 10,000. Case-Laws Indian Laws Fri, 14 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173511