Bombay Chemical Private Ltd manufactured disinfectant fluids and claimed exemption from excise duty under Notification No. 55/75‑CE (as amended by Notification No. 62178 in 1978) which added Item 18 covering insecticides, pesticides, weedicides and fungicides. The Assistant Collector rejected the …
Ramjit Upadhaya, a convict serving a sentence under Section 302 IPC in Central Jail, Varanasi, was killed by a co‑accused inmate. His wife and three children filed a writ petition under Article 32 seeking compensation, arguing that the State failed to protect his life while in custody. The State …
In 1987 the Railway Recruitment Board, Madras advertised about 500 non‑technical posts and conducted written exams. After the results, a second written exam was ordered, which was later quashed by the Madras High Court. The Supreme Court directed the Board to appoint the 775 candidates selected in …
M/s. Sahney Paris Ltd. manufactured self‑starter motors for motor vehicles and submitted a classification list placing them under Tariff Item 68 of the Central Excise Tariff. The Assistant Collector and subsequent authorities re‑classified the items under Tariff Item 30, treating them as electric …
The appellant, a landlady, filed an eviction petition against the lessee under Section 23A(b) of the Madhya Pradesh Accommodation Control Act, 1961. The High Court dismissed the petition, holding that the appellant was not the owner because the premises were owned by the Municipal Corporation. On …
J.M.A. Industries, a manufacturer of light switches, dipper switches and bulb holders solely for motor vehicles, challenged a notice levying excise duty under Tariff Item 61 (Electric Lighting Fittings). The Delhi High Court held that such items, being intended for vehicles, are not covered by Item …
Mis Garware NyLons Ltd., a manufacturer of nylon and polyester yarn, imported goods that were subject to octroi. The municipal corporation valued the goods for octroi under Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 and included the customs duty paid on the imports. The …
M/s Paharpur Cooling Towers Pvt. Ltd. was engaged in constructing cooling towers and purchased hub‑and‑blade assemblies, which it assembled and installed in the towers. The assemblies were mounted on motor shafts but had no electric motor or other electricity‑generating device attached. The issue …
The Secunderabad Cantonment Board levied octroi on goods entering the cantonment and the levy was challenged on the ground that the Board lacked authority under Section 60 of the Cantonment Act, 1924 because no municipality in the State imposed octroi and because there was no machinery for …
The Food Corporation of India (FCI) had several registered trade unions and needed to select a sole bargaining agent. Both FCI and the unions agreed to use a secret ballot to determine which union(s) represented the majority of workers. The Supreme Court was asked to prescribe a procedure that would …
The petitioners, who belong to the general category, challenged the Punjab Government's reservation policy for promotions in the Punjab Service of Engineers, arguing that the roster system and the percentage of reserved posts should cease once the prescribed quota was met and that backward‑class …
The Supreme Court examined the validity of Section 5(6) of the Administrative Tribunals Act, 1985, and broader questions concerning the powers of administrative tribunals under Articles 323‑A and 323‑B of the Constitution. Relying on the earlier decision in S. P. Sampath Kumar v. Union of India, the …
Twenty-six packages of utensils were seized by a Uttar Pradesh sales tax officer because they were being transported without the required documents. The railway argued that the goods were moving from a railway godown to a city booking agency, which it claimed was part of the "Railway" under the …
The plaintiff filed a title suit seeking partition and separate possession of two plots, 73 and 74. The trial court granted partition of plot 73 and a declaration of title for plot 74; the High Court later allowed partition of plot 74 as well. The defendant filed a review petition under Order 47, …
The State of West Bengal exempted the slaughter of healthy cows on Bakri‑Idd day under Section 12 of the West Bengal Animal Slaughter (Control) Act, 1950, claiming it was required for a religious purpose of the Muslim community. The High Court held that such slaughter was not an essential religious …
We use cookies for analytics to improve your experience. Essential cookies are always on. Privacy Policy.