https://www.taxtmi.com/caselaws?id=48048 The Court upheld the imposition of a 4% ad valorem duty on medical preparations, rejecting the petitioner's claims of arbitrariness and discrimination. It clarified the distinction between charging and machinery provisions in tax statutes and found the duty rate reasonable. The Court also dismissed the petitioner's request to prevent interference with trade in unrestricted medical preparations, citing a lack of cause of action and declining to rule on the matter. Both writ petitions were dismissed without costs by the High Court of Judicature at Madras. en-us Thu, 26 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48048 The Court upheld the imposition of a 4% ad valorem duty on medical preparations, rejecting the petitioner's claims of arbitrariness and discrimination. It clarified the distinction between charging and machinery provisions in tax statutes and found the duty rate reasonable. The Court also dismissed the petitioner's request to prevent interference with trade in unrestricted medical preparations, citing a lack of cause of action and declining to rule on the matter. Both writ petitions were dismissed without costs by the High Court of Judicature at Madras. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48048