https://www.taxtmi.com/caselaws?id=286495 An additional levy on dhoties issued beyond quota was upheld as a valid excise duty on home-manufactured goods within Parliament's competence, and its retrospective operation was not unconstitutional. The Article 14 challenge failed because the distinction between spinning-cum-weaving mills and weaving-only mills rested on an intelligible differentia rationally connected to protecting hand-made dhoties and regulating mill production. Recovery after removal of the goods was also permitted because the residuary recovery provision applied where duty remained short-levied or otherwise payable. The writ petition therefore failed and the fiscal measures were sustained in favour of the Revenue. en-us Mon, 28 Mar 1955 00:00:00 +0530 Sat, 29 Feb 2020 15:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286495 An additional levy on dhoties issued beyond quota was upheld as a valid excise duty on home-manufactured goods within Parliament's competence, and its retrospective operation was not unconstitutional. The Article 14 challenge failed because the distinction between spinning-cum-weaving mills and weaving-only mills rested on an intelligible differentia rationally connected to protecting hand-made dhoties and regulating mill production. Recovery after removal of the goods was also permitted because the residuary recovery provision applied where duty remained short-levied or otherwise payable. The writ petition therefore failed and the fiscal measures were sustained in favour of the Revenue. Case-Laws Indian Laws Mon, 28 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286495