https://www.taxtmi.com/caselaws?id=44119 A tax exemption incentive scheme was upheld because its method for calculating average production applied uniformly to all factories and did not create hostile discrimination under Article 14. Years of nil production were excluded from the average only for units with actual production history, and factories in different factual positions were not treated as equals. The scheme also retained a rational nexus with the objective of encouraging higher sugar production during the lean period, since the concession operated as an incentive for output above the prescribed benchmark. The challenge to the notification therefore failed, and the exemption scheme was sustained. en-us Fri, 15 Nov 1991 00:00:00 +0530 Wed, 23 Jun 2010 11:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44119 A tax exemption incentive scheme was upheld because its method for calculating average production applied uniformly to all factories and did not create hostile discrimination under Article 14. Years of nil production were excluded from the average only for units with actual production history, and factories in different factual positions were not treated as equals. The scheme also retained a rational nexus with the objective of encouraging higher sugar production during the lean period, since the concession operated as an incentive for output above the prescribed benchmark. The challenge to the notification therefore failed, and the exemption scheme was sustained. Case-Laws Central Excise Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44119