https://www.taxtmi.com/caselaws?id=754 An exemption notification could not be used to introduce a fresh substantive classification of plastic articles by defining them as "rigid" or "flexible" where the statute itself contained no such definition. The Bombay High Court held that the power to grant exemption does not extend to creating a new taxation classification through delegated legislation, because classification must derive from the parent statute and its ordinary or commercial meaning. The notification was therefore invalid to the extent it substituted its own classification for the legislative scheme, and the exemption remained available to the petitioners. en-us Fri, 21 Aug 1987 00:00:00 +0530 Sun, 13 Apr 2008 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754 An exemption notification could not be used to introduce a fresh substantive classification of plastic articles by defining them as "rigid" or "flexible" where the statute itself contained no such definition. The Bombay High Court held that the power to grant exemption does not extend to creating a new taxation classification through delegated legislation, because classification must derive from the parent statute and its ordinary or commercial meaning. The notification was therefore invalid to the extent it substituted its own classification for the legislative scheme, and the exemption remained available to the petitioners. Case-Laws Central Excise Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754