HC can only interpret a notification, it can not alter the same – SC

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 ...