Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law

Brief of the case:

• The Hon’ble Supreme Court in the case of M/s N.S. Rathnam & Sons held that when two methods are permissible under the statutory scheme itself to discharge duty liability then merely because with the adoption of one particular method the duty that becomes payable is lesser would not mean that two such persons belong to different categories so as to provide distinction that one enjoy full exemption under a notification and no exemption to other.

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