CENTRAL PULP MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned advocate Mr. Uday Joshi for the petitioner appearing for Mr. Trivedi and Gupta. It appears that case of the petitioner was initially covered by LAGHU UDYOG BHARATI Vs. UNION OF INDIA, 1999 (112) E. L. T. 365 (S. C. ).

(2.) HOWEVER, in the light of the decision of the Apex Court in GUJARAT AMBUJA CEMENTS LTD. Vs. UNION OF INDIA, 2005 (182) E. L. T. (S. C.), the competency of legislature to remove infirmities retrospectively and to make any imposition of tax declared to be invalid of availing has been upheld by the Apex Court. Under the circumstances, the petition cannot be entertained, hence dismissed. Rule discharged. Interim relief stands vacated. No order as to costs.