https://www.taxtmi.com/caselaws?id=15150 The court upheld the constitutionality and validity of Section 12 of the Finance Act, 1995, and the retrospective amendment excluding tea bushes from the definition of "plant" in the Income-tax Act, 1961. It found the exclusion of tea bushes reasonable to prevent double deductions and ensure tax consistency. The court dismissed the writ petitions, ruling that the legislative amendments were within the legislative competence and did not violate constitutional provisions. The respondents were awarded costs of Rs. 1,000. en-us Tue, 06 Jul 1999 00:00:00 +0530 Mon, 03 Aug 2009 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15150 The court upheld the constitutionality and validity of Section 12 of the Finance Act, 1995, and the retrospective amendment excluding tea bushes from the definition of "plant" in the Income-tax Act, 1961. It found the exclusion of tea bushes reasonable to prevent double deductions and ensure tax consistency. The court dismissed the writ petitions, ruling that the legislative amendments were within the legislative competence and did not violate constitutional provisions. The respondents were awarded costs of Rs. 1,000. Case-Laws Income Tax Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15150