Petitioner filed a writ petition before Delhi HC to direct government for listing masks and sanitizers as essential commodity under Essential Commodities Act, 1955, and regulation of its price by government. Petitioner further sought for lower GST rate (currently at 18%) on masks and sanitizers.
Hon’ble Court held that inclusion of masks and sanitizers under the Essential Commodities Act, 1955 as ‘Essential Commodity’, is a policy decision of the Government. The rate of tax cannot be challenged in a court of law unless it is abundantly confiscatory in nature.
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