https://www.taxtmi.com/caselaws?id=338589 Notifications amending Rule 31AA and the related sales tax entry were upheld against an Article 14 challenge because exemption and deferment under the Package Scheme of Incentives were materially different regimes with separate conditions. Rule 31AA governed computation under the exemption scheme, while Rule 31B applied to a distinct deferment framework; the differential treatment of DEPB-linked benefits therefore had a rational basis and a nexus with the policy objective. The court also held that it could not grant mandamus to require amendment of delegated legislation so as to extend the benefit to another class of industrial units. The writ petition was dismissed. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 21 Mar 2018 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338589 Notifications amending Rule 31AA and the related sales tax entry were upheld against an Article 14 challenge because exemption and deferment under the Package Scheme of Incentives were materially different regimes with separate conditions. Rule 31AA governed computation under the exemption scheme, while Rule 31B applied to a distinct deferment framework; the differential treatment of DEPB-linked benefits therefore had a rational basis and a nexus with the policy objective. The court also held that it could not grant mandamus to require amendment of delegated legislation so as to extend the benefit to another class of industrial units. The writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338589