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    <title>1978 (12) TMI 50 - HIGH COURT OF DELHI</title>
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    <description>Excise incentive classifications based on the date of first clearance and industrial units&#039; developmental stage may satisfy Article 14 where they rationally advance the objective of increasing production. Fiscal and economic measures receive wider latitude, and unequal benefits alone do not establish hostile discrimination. Writ relief may also be refused where a challenger delays proceedings, fails to disclose material facts, participates in obtaining an extension of the scheme, or accepts benefits under the challenged measure. The excise incentive notification was sustained and the writ challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=40804</link>
      <description>Excise incentive classifications based on the date of first clearance and industrial units&#039; developmental stage may satisfy Article 14 where they rationally advance the objective of increasing production. Fiscal and economic measures receive wider latitude, and unequal benefits alone do not establish hostile discrimination. Writ relief may also be refused where a challenger delays proceedings, fails to disclose material facts, participates in obtaining an extension of the scheme, or accepts benefits under the challenged measure. The excise incentive notification was sustained and the writ challenge failed.</description>
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