INDIAN OXYGEN Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a writ application where the applicant Indian Oxygen Ltd., claims to be outside the purview of the Research and Development Cess Act, 1986 in regard to certain purchase of machinery from three foreign countries and in regard to importation of specialized service for supervising, advising and guiding in the matter of erection, commissioning and performance tests of those machines.

(2.) The preamble, Sub-section 2(h) and Section 3 of the aforesaid Act being Act 32 of 1986 are set out below:-

(3.) No Affidavit-in-opposition has been filed in this matter. Accordingly, the statements contained in paragraphs 6 and 7 of the Writ Petition are to be taken as substantially correct regarding the transaction under review. The said two paragraphs are set out below:-