STATE OF MYSORE Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an unusual case in which the State Government is the applicant for our writs. It asks us to quash a demand for the payment of excise duty on agricultural implements manufactured in its factory known as the Mysore Implements Factory.

(2.) Section 3 of the Central Excises and Salt Act, 1944, which will be referred to as the Excise Act, imposed excise duty on the excisable goods enumerated in Schedule I to that Act. By finance Act XX of 1962, item 26-AA was added to that schedule. Again, by Finance Act XIII of 1963, another clause was added to item 26-AA.

(3.) Item 26-AA was added to the first schedule with effect from April 23, 1962 and the new clause introduced into it became effective from April 28, 1963.