Delhi HC: Bipolar Disorder Alone Does Not Qualify as Medical Disability Without Benchmark Criteria  ||  Kerala HC: Excommunicating Knanaya Catholics For Marrying Outside the Community is Unconstitutional  ||  Kerala HC: Temporary Use of Religious Land For Public Infrastructure is Not a ‘Transfer’ under Law  ||  P&H HC: Habeas Plea in Child Custody Case Not Maintainable if Child is With Natural Guardian and Safe  ||  Delhi HC: Illegal Termination Does Not Automatically Entitle Employee to Reinstatement or Back Wages  ||  Gujarat High Court: Forcing Toddler to Attend Court 6 Hours Weekly For Grandfather Visits is Unjust  ||  Supreme Court Rejects Sameer Wankhede’s Plea, Directs Timely Resolution of Disciplinary Proceedings  ||  Supreme Court Rejects NHAI Review on Solatium Retrospectivity, Bars Reopening Settled Claims  ||  SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee  ||  Supreme Court: DSC Personnel Eligible For Second Pension; Allows Condonation of Shortfall    

SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee - (26 Mar 2026)

EXCISE

Supreme Court held that excise duty exemptions based on use or intended use must be liberally interpreted in favour of the assessee, and incidental or partial alternative use of goods does not disqualify a valid claim for such exemption.

Tags : EXCISE DUTY   ASSESSEE   INTENDED USE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved