https://www.taxtmi.com/article/detailed?id=17107 Capacity-based cess on pan masala is examined as an anti-evasion measure subject to Article 14 equality requirements. Taxing deemed machine capacity rather than actual output may treat materially different production capacities alike and create disproportionate liabilities for smaller manufacturers. A fixed minimum shutdown period for abatement may also deny relief for genuine short-term operational disruptions. The article supports verifiable operational metrics, technology-enabled supply-chain tracking, and field verification over deemed-production formulas, while maintaining that public-health regulation and tax enforcement must comply with constitutional fairness. en-us Wed, 05 Aug 2026 08:50:03 +0530 Wed, 05 Aug 2026 08:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17107 Capacity-based cess on pan masala is examined as an anti-evasion measure subject to Article 14 equality requirements. Taxing deemed machine capacity rather than actual output may treat materially different production capacities alike and create disproportionate liabilities for smaller manufacturers. A fixed minimum shutdown period for abatement may also deny relief for genuine short-term operational disruptions. The article supports verifiable operational metrics, technology-enabled supply-chain tracking, and field verification over deemed-production formulas, while maintaining that public-health regulation and tax enforcement must comply with constitutional fairness. Articles Goods and Services Tax - GST Wed, 05 Aug 2026 08:50:03 +0530 https://www.taxtmi.com/article/detailed?id=17107