https://www.taxtmi.com/caselaws?id=392260 The Supreme Court upheld the High Court's dismissal of the writ petition challenging the Circular dated 21st January 2009, finding that the Circular did not amend the Scheme but clarified that 100% export-oriented units and their purchasers were not entitled to benefits under the Vishesh Krishi Upaj Yojna. The Court emphasized that the exclusion of incentives for such units could not be circumvented indirectly. Additionally, the Court reiterated the Government's authority to amend economic policies in public interest, affirming that the Circular was in line with legal principles and dismissing all appeals. en-us Fri, 14 Feb 2020 00:00:00 +0530 Thu, 05 Nov 2020 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392260 The Supreme Court upheld the High Court's dismissal of the writ petition challenging the Circular dated 21st January 2009, finding that the Circular did not amend the Scheme but clarified that 100% export-oriented units and their purchasers were not entitled to benefits under the Vishesh Krishi Upaj Yojna. The Court emphasized that the exclusion of incentives for such units could not be circumvented indirectly. Additionally, the Court reiterated the Government's authority to amend economic policies in public interest, affirming that the Circular was in line with legal principles and dismissing all appeals. Case-Laws Customs Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392260