https://www.taxtmi.com/caselaws?id=42374 A fiscal exemption condition fixing an ownership cut-off date must have a rational nexus with the object of the notification; otherwise it creates an arbitrary classification contrary to Article 14. The Court found no satisfactory material to justify 9 November 1963 as the date on which factory ownership had to exist for concessional excise duty, and rejected reliance on an unsupported reference to an earlier notification. Clause (a) of proviso (3) was therefore struck down as ultra vires Article 14, and the exemption remained available to the affected manufacturer. en-us Mon, 12 Dec 1988 00:00:00 +0530 Thu, 24 Jul 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42374 A fiscal exemption condition fixing an ownership cut-off date must have a rational nexus with the object of the notification; otherwise it creates an arbitrary classification contrary to Article 14. The Court found no satisfactory material to justify 9 November 1963 as the date on which factory ownership had to exist for concessional excise duty, and rejected reliance on an unsupported reference to an earlier notification. Clause (a) of proviso (3) was therefore struck down as ultra vires Article 14, and the exemption remained available to the affected manufacturer. Case-Laws Central Excise Mon, 12 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42374