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Supreme Court On Article 14 & Tax Discrimination -II

It is sound law that refusal to make rationalclassification where grossly dis-similar subjects are treated by the law violates the mandate of Article 14. Refusal to classify is one thing and it bears on constitutionality, not launching on micro-classification to work out perfect justice is left to executive expediency and legislative judgment and not for…

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Noscitur Principle in Taxation

In BHAYANA BUILDERS (P) LTD. Vs COMMISSIONER OF SERVICE TAX, DELHI-2013 (32) S.T.R. 49 (Tri. – LB), the principle of noscitur was applied to understand the meaning of the words “supplied, “provided”& “used”, in Notifctaion No.12/2003-S.T . The larger bench proceeded as below :  11.Etymologically the words supplied and provided are closely associated words. Provided also…

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Courts Cannot Sit in Appeal Against Policy Decisions

The fine demarcation between legislation and adminsitrative functions of Government has had been indispute for years . However, it has been dealt in two leading decisoins of Supreme Court of India as below: In Peerless General Finance & Investment Co. Ltd. v. Reserve Bank of India- (1992) 2 SCC 343, it was observed as under:…

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Doctrine of Unjust Enrichment

The doctrine  of unjust enrichment evolved from Roman law . This is evident from a legal maxim that “no one should be benefited at another’s expense” The Honourable Supreme Court of India In Sahakari Khand Udyog Mandal Ltd. v. CCE & Customs – (2005) 3 SCC 738 explained the doctrine of unjust enrichment as below : “Stated simply,…