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10 judgments · newest first · showing 1–10
The North‑Eastern Tobacco Co. Ltd, after closing its earlier cigarette unit at Bangagarh under a disinvestment agreement, set up a new manufacturing unit at the Export Promotion Industrial Park in Amingaon in 1999 and sought exemption from central excise duty under the Exemption Notification dated …
Steel City Beverages Ltd., a soft‑drink manufacturer, claimed deferment of sales‑tax on its investment in bottles and crates under the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990. The District Level Committee granted deferment on 90% of its fixed capital investment but excluded …
The petitioners (SIEL Ltd. and others) challenged the constitutional validity of the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 and subsequent state notifications controlling the supply, distribution and price of molasses, arguing that the State lacked legislative competence because the sugar …
Northern Plastic Ltd. imported 59 jumbo rolls of unexposed photographic colour films, describing them in the Bill of Entry as "Cinematographic Colour Films (Unexposed) Positive" and claimed customs and counter‑vailing duty exemptions under an Open General Licence. Customs authorities held the …
Northern Plastics Ltd. imported X‑ray and graphic art films and claimed a concessional customs duty under a government notification, which was denied by the Assistant Collector of Customs. The Additional Collector later allowed clearance on full duty, prompting Hindustan Photo Films Ltd. (HPF), a …
The appellants, cement manufacturers, challenged the 1969 amendment to the Cement Control Order which fixed a uniform retention price of Rs.100 per tonne for all cement producers, arguing it violated Article 14 by treating unequal producers alike. The Supreme Court examined whether the Central …
The Oil and Natural Gas Commission (ONGC), a statutory corporation under the Oil and Natural Gas Commission Act, 1959, supplied natural gas to certain Gujarat industries under contracts whose prices were based on thermal equivalence with alternate fuels. The respondents, forming an association of …
Assam Sillimanite Ltd. held three mining leases for sillimanite in Meghalaya, which were prematurely terminated by the State Government on 7 December 1972 under section 4A of the Mines and Minerals (Regulation and Development) Act, 1951, without giving the lessee any notice. The company filed a writ …
The petitioners, industrial users of ethyl alcohol, challenged state statutes imposing a vend fee and other levies on industrial alcohol, arguing that such taxes were beyond the legislative competence of the states. The Court examined the constitutional distribution of powers, focusing on Entries 84 …
The petitioners, shareholders of Swadeshi Cotton Mills Co. Ltd., challenged the constitutional validity of sections 3 and 4 of the Swadeshi Cotton Mills Ltd. (Acquisition and Transfer of Undertakings) Act, 1986, alleging that the forced vesting of shares in the Central Government amounted to …
