Supreme Court of India · 1962-02-28
ORIENT WEAVING MILLS (P) LTD vs THE UNION OF INDIA
- Citation / case number
- SC 1961/96
- Court
- Supreme Court of India
- Petitioner
- ORIENT WEAVING MILLS (P) LTD
- Respondent
- THE UNION OF INDIA
- Author
- SINHA, BHUVNESHWAR P.(),KAPURL.,HIDAYATULLAH, M.,SHAHC.,MUDHOLKARR.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),KAPUR, J.L.,HIDAYATULLAH, M.,SHAH, J.C.,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court upheld the constitutional validity of Rule 8(1) of the Central Excise Rules, 1944, and the notifications exempting certain cotton fabrics produced by co-operative societies from excise duty. The Court ruled that the power to grant exemptions under Section 37(2)(xvii) of the Central Excises and Salt Act, 1944, does not violate Articles 14, 19(1)(f), and (g) of the Constitution, as the State has the authority to classify goods for taxation purposes. The petitioners' challenge was dismissed, affirming that the exemptions were within the legal framework established by the Act and Rules.