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    <description>The High Court upheld the cancellation of duty exemptions for a hospital and a charitable society due to non-compliance with conditions under Exhibit P1 notification. The court emphasized the specific requirements for duty exemption eligibility, including the exclusion of medical camp patients from outpatient counts. The judgments stressed the significance of factual findings and adherence to natural justice principles in determining compliance with duty exemption conditions.</description>
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      <description>The High Court upheld the cancellation of duty exemptions for a hospital and a charitable society due to non-compliance with conditions under Exhibit P1 notification. The court emphasized the specific requirements for duty exemption eligibility, including the exclusion of medical camp patients from outpatient counts. The judgments stressed the significance of factual findings and adherence to natural justice principles in determining compliance with duty exemption conditions.</description>
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