The Central Taxes (Amendment) Act, 1991 is unconstitutional due to violations of Articles 265, 256 and 14.
Recommended Citation
K, Prabha
(1993)
"Refund under excise law, Scope for review,"
National Law School of India Review: Vol. 5:
Iss.
1, Article 3.
Available at:
https://repository.nls.ac.in/nlsir/vol5/iss1/3