https://www.taxtmi.com/caselaws?id=46323 The court dismissed the petitions challenging the customs duty notification on PVC resin, citing the legislative authority to determine tax rates and conditions. It emphasized the finality of legislative determinations in taxation matters, rejecting claims of promissory estoppel and affirming the constitutionality of modifying exemptions in the public interest. The Division Bench judgment's findings were upheld, leading to the dismissal of the writ petitions for lacking merit. The court awarded costs to the respondents and allowed them to proceed accordingly, concluding the analysis of legal, constitutional, and estoppel considerations in the case. en-us Fri, 22 Mar 2002 00:00:00 +0530 Sat, 17 Jul 2010 11:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46323 The court dismissed the petitions challenging the customs duty notification on PVC resin, citing the legislative authority to determine tax rates and conditions. It emphasized the finality of legislative determinations in taxation matters, rejecting claims of promissory estoppel and affirming the constitutionality of modifying exemptions in the public interest. The Division Bench judgment's findings were upheld, leading to the dismissal of the writ petitions for lacking merit. The court awarded costs to the respondents and allowed them to proceed accordingly, concluding the analysis of legal, constitutional, and estoppel considerations in the case. Case-Laws Customs Fri, 22 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46323