https://www.taxtmi.com/caselaws?id=397433 Judicial interference was declined in relation to both commodity control and GST on masks and sanitizers. The text states that inclusion or continuation of a commodity as an essential commodity under the Essential Commodities Act is a policy matter dependent on availability and price, and no material showed the Government's view that masks and sanitizers were sufficiently available to be manifestly arbitrary or unreasonable; the mandamus request was refused. It also states that a tax rate challenge can succeed only where the levy is confiscatory, and no basis was shown to treat the GST on masks and sanitizers as confiscatory or otherwise unlawful; the request for reduction was rejected. en-us Thu, 13 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397433 Judicial interference was declined in relation to both commodity control and GST on masks and sanitizers. The text states that inclusion or continuation of a commodity as an essential commodity under the Essential Commodities Act is a policy matter dependent on availability and price, and no material showed the Government's view that masks and sanitizers were sufficiently available to be manifestly arbitrary or unreasonable; the mandamus request was refused. It also states that a tax rate challenge can succeed only where the levy is confiscatory, and no basis was shown to treat the GST on masks and sanitizers as confiscatory or otherwise unlawful; the request for reduction was rejected. Case-Laws GST Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397433