Industries (Development and Regulation) Act, 1951

The Supreme Court examined whether the Union Government could de‑license the sugar industry by issuing Press Note 12 and a Notification under Section 298 of the Industries (Development and Regulation) Act, 1951, without a parliamentary amendment. It held that the executive power under Article 73(1) is co‑extensive with…

The Nashik Workers Union filed several complaints under the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 seeking reinstatement and back wages for trainees of Hindustan Aeronautics Limited (HAL). The dispute turned on whether, for HAL, the "appropriate Government" under Sec…

The Supreme Court of India, in a 9-judge bench reference, addressed the scope of Entry 8 of List II of the Seventh Schedule (intoxicating liquors) and its interplay with Entry 52 of List I (industries controlled by the Union). The case arose from a challenge by the State of Uttar Pradesh against a High Court decision t…

The State of Uttar Pradesh and its excise officials appealed against a High Court order that required Mawana Sugars Ltd. to retain only 25% of its balance stock of molasses for supply to country‑liquor distilleries for the Molasses Year 2015‑16. The dispute centered on the interpretation of the State’s Molasses Policy …

Swami Samarth Sugars and Agro Industries Ltd. (appellant) obtained an Industrial Entrepreneur Memorandum (IEM) in 2010 to set up a new sugar factory, which was challenged in multiple writ petitions on the grounds of aerial distance and environmental compliance. The High Court dismissed the petitions but held that the a…

The appellants were convicted under Section 3 read with Section 7 of the Essential Commodities Act, 1955 for allegedly possessing and diverting government‑quota cement in 1994. The prosecution relied on the Maharashtra Cement (Licensing and Control) Order, 1973 and the Cement Control Order, 1967, but the Supreme Court …

Shivashakti Sugars Ltd obtained permission to set up a sugar factory in Saundatti, Karnataka, but the High Court held that the nearby Raibagh Sahakari factory was an existing sugar mill within 15 km, violating Clause 6A of the Sugarcane Control (Amendment) Order, 2006, and ordered the factory’s closure. On appeal, the …

The assessee, ACE Multi Axes Systems Ltd., claimed a deduction under Section 80IB(3) of the Income Tax Act for ten consecutive assessment years, asserting it qualified as a small‑scale industrial undertaking in the initial year. The Revenue disallowed the deduction for the assessment year 2005‑06 onward because the val…