https://www.taxtmi.com/caselaws?id=42491 A notification granting partial excise-duty exemption only for sugar required by the Central Government for controlled sale was upheld as valid. The classification between levy sugar and free-sale sugar was based on the mode of disposal and the level of governmental control, with the concession confined to quantities compulsorily sold at controlled prices under the Essential Commodities Act. The distinction was treated as a real and reasonable one, not an artificial or arbitrary classification, and the exemption was therefore available only to levy sugar. en-us Thu, 25 Jul 1985 00:00:00 +0530 Fri, 11 Jun 2010 15:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42491 A notification granting partial excise-duty exemption only for sugar required by the Central Government for controlled sale was upheld as valid. The classification between levy sugar and free-sale sugar was based on the mode of disposal and the level of governmental control, with the concession confined to quantities compulsorily sold at controlled prices under the Essential Commodities Act. The distinction was treated as a real and reasonable one, not an artificial or arbitrary classification, and the exemption was therefore available only to levy sugar. Case-Laws Central Excise Thu, 25 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42491