Case Law Details
State of U.P. & Ors. Vs. M/s. Mahindra & Mahindra Ltd.- The Supreme Court has set aside the judgment of the Allahabad high court, stating that the high court had inserted words in a Uttar Pradesh notification which it had no power to do. The court should only interpret provisions of tax laws; it should not take over the role of the supervisor or legislator, the court stated in the judgment, State of UP vs Mahindra & Mahindra. The case arose when the tractor manufacturer moved the high court seeking exemption in the sale/excise duty for tractor engines specifying cubic capacity not exceeding 1800 cc. The high court allowed the writ petition. The government appealed to the Supreme Court. It remitted the matter to the excise tribunal for reconsideration, asking it not to alter the scope of the state notification.
State of U.P. & Ors. Vs. M/s. Mahindra & Mahindra Ltd. (Supreme Court)
O R D E R
1. Leave granted.
2. We have heard learned counsel appearing for the parties in this appeal, which is filed challenging the legality of the judgment and order passed by the Allahabad High Court in a writ petition filed by the respondent, praying for issuance of a writ of mandamus to read in the exemption notification, the words “Tractor Engine specifying Cubic Capacity (CC) of the Tractor Engine not exceeding 1800 CC. The Government of India had issued notification on 16th April, 1985, making an amendment in the notification of the Government of India in respect of the table annexed to the notification, inserting by way of substitution the words “Tractors of Draw-Bar Horse Power not exceeding 25”. Another notification was subsequently issued by the Government of India on 17th July, 1985, substituting the words “Draw-Bar” with the words “Power Take-off Horse”. Be it stated here that all such notifications relate to the payment of excise duty.
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