2007 (11) TMI 267

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..... quently the exemption was restricted to a still smaller section, and now it has been confined to industries of a smaller size - reduction has been challenged by the petitioners on the ground of arbitrariness - in matters of taxing statutes HC cannot ask why the State has chosen to impose tax on some and not on others – no arbitrariness – petition dismissed
Sushil Harkauli and G.P. Srivastva, JJ .....

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..... of taxation has been chosen instead of lesser rate. Discrimination between similarly situated persons may stand on a different footing. 5. Prima facie, the intention of the notification reducing the class of persons who are exempted from Excise Duty is to help out smaller industries. 6. We do not find any arbitrariness on the basis of which the reduction of the exemption can be struck down. The .....

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