Gujarat Maritime Board Act, 1981

The Commissioner of Central Excise appealed against the Gujarat Maritime Board (GMB) claiming that wharfage charges collected from its licensee, Ultratech Cement Ltd (UCL), were liable to service tax as "port services" under the Finance Act, 1994. The dispute centered on a licence agreement under the Gujarat Maritime B…

Essar Bulk Terminal Ltd. challenged a Gujarat Government notification expanding Hazira port limits under Section 5 of the Indian Ports Act, claiming it would affect land it had reclaimed for its captive jetty. The Supreme Court held that the notification was issued in public interest and was within the statutory power,…

The Supreme Court interpreted the proviso to Section 2(15) of the Income Tax Act, 1961, which defines 'charitable purpose' for entities advancing 'any other object of general public utility' (GPU). The Court held that a GPU charity cannot engage in trade, commerce, or business, or provide services in relation thereto, …

The Gujarat Maritime Board (GMB), a statutory authority created under the Gujarat Maritime Board Act, 1981 to develop minor ports, applied to be registered as a charitable institution under Section 12A of the Income‑Tax Act, 1961 to claim exemption under Section 11. The Commissioner of Income Tax rejected the applicati…