https://www.taxtmi.com/caselaws?id=795865 Parliament may impose a cess on the ownership, possession or operation of pan masala manufacturing machines under its residuary taxing power, because the levy is not a GST on supplies or a surcharge. However, a machine-capacity-based levy that imposes identical cess within broad capacity bands despite materially different productive capacities is arbitrary. Denial of abatement for genuine non-operation below fifteen continuous days, without accounting for breakdowns, input or labour shortages, or maintenance, lacks a rational and proportionate basis. The capacity-based levy, abatement regime and consequential notifications violate Article 14 to that extent; any future levy must be non-arbitrary and linked to the relevant taxable incidence. en-us Mon, 13 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795865 Parliament may impose a cess on the ownership, possession or operation of pan masala manufacturing machines under its residuary taxing power, because the levy is not a GST on supplies or a surcharge. However, a machine-capacity-based levy that imposes identical cess within broad capacity bands despite materially different productive capacities is arbitrary. Denial of abatement for genuine non-operation below fifteen continuous days, without accounting for breakdowns, input or labour shortages, or maintenance, lacks a rational and proportionate basis. The capacity-based levy, abatement regime and consequential notifications violate Article 14 to that extent; any future levy must be non-arbitrary and linked to the relevant taxable incidence. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795865