https://www.taxtmi.com/caselaws?id=45551 The court upheld the validity of the condition requiring tea factories to have operated for at least six months during 1998-99 to qualify for excise duty exemption. It found the condition to be based on valid reasons and not arbitrary, aimed at assisting long-established tea manufacturing factories. The court emphasized the deference owed to legislative judgment in economic matters and dismissed the writ petitions challenging the condition. en-us Tue, 26 Sep 2000 00:00:00 +0530 Mon, 12 Jul 2010 13:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45551 The court upheld the validity of the condition requiring tea factories to have operated for at least six months during 1998-99 to qualify for excise duty exemption. It found the condition to be based on valid reasons and not arbitrary, aimed at assisting long-established tea manufacturing factories. The court emphasized the deference owed to legislative judgment in economic matters and dismissed the writ petitions challenging the condition. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45551