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253 judgments · newest first · showing 201–253
The appellant, Sree Durga Distributors, sold dog feed and cat feed and claimed a Nil rate of duty under Entry 5 of the First Schedule of the Karnataka Value Added Tax Act, 2003. The issue was whether these products fell within the category of "animal feed and feed supplements" listed in Entry 5, …
The appellants Asharam and four others were alleged to have ambushed Nandan, Tikaram and Koshabai in a field, assaulting them with a spear (ballam) and lathis, causing multiple serious injuries. The trial court acquitted them, citing contradictions in the eye‑witness statements and questioning the …
Mis. Lakshmi Machine Works filed its return for AY 1993-94 claiming a deduction under Section 80HHC of the Income Tax Act, 1961, excluding sales tax and excise duty from its total turnover. The Assessing Officer demanded recomputation of total turnover by adding those taxes, but the appellate …
Adhunick Food Products Ltd. manufactures cereal‑based "puffs" that it supplies to the Integrated Child Development Scheme (ICDS) and sells under the brand "Bonton". The Central Excise Department issued a show‑cause notice alleging mis‑declaration of the product as "prasad/prasadam" and demanded Rs …
The Commissioner of Central Excise issued show‑cause notices to Chennai Petroleum Corporation Ltd (CPC) demanding excise duty on Refinery Fuel Oil (RFO) used to produce naptha, sulphur and electricity. CPC, a government‑owned refinery declared a "deemed warehouse", argued that naptha and sulphur are …
The appellant, an aircraft engineer, claimed seniority for promotion to Deputy Chief Aircraft Engineer, arguing that he obtained the required approval qualification on 15‑Dec‑1993 while respondents 3‑17 had not. The respondents had been given conditional promotions in 1994 based on a policy decision …
Mis. Virlon Textile Mills Ltd., a 100% export‑oriented unit manufacturing polyester yarn, sold its products against foreign exchange in the Domestic Tariff Area (DTA) under permission granted by para 9.10(b) of the Export‑Import Policy (1997‑2002). The Revenue issued a show‑cause notice demanding …
Matsushita Television & Audio (I) Ltd. entered into a technical know‑how agreement with Matsushita Electric Industrial Co. Ltd. (MEI) under which it paid a royalty of 3% on the net ex‑factory sale price of colour TV sets. The net price included the cost of imported components used in the TVs. The …
The assessee, T.T.K. Health Care Ltd, sold packaged "fryums" and claimed they fell under Entry 2, Part I of Schedule II of the Madhya Pradesh Commercial Tax Act, 1994, which defines "cooked food" and attracts a 4% tax. The Commercial Tax Department argued that fryums required further frying and were …
The appellant was convicted by the trial court and the Rajasthan High Court for raping the prosecutrix three times and for robbery, under Sections 376 and 392 of the Indian Penal Code. On appeal, the Supreme Court examined the prosecutrix’s testimony and found it riddled with contradictions – …
The Income Tax Department searched MKSEPL and seized a diary showing that Mukundra Y.K. Shah invested Rs.26.35 crore in RBI relief bonds. The Assessing Officer concluded that MKSEPL paid Rs.5.99 crore to two firms (MKF and MKI), which then routed the money to Shah, enabling the bond purchase; the …
The Supreme Court examined whether the Kerala State Government could, under Article 162 of the Constitution, issue a comprehensive Government Order (G.O.) dated 26‑27 November 1993 withdrawing tax exemption granted under the Kerala General Sales Tax Act, 1963, due to an acute power shortage. The …
Mis Clariant (India) Ltd, a manufacturer of leather chemical products, entered into a Technical Collaboration Agreement with Sandoz Quinn for the import of raw material. The Customs Department demanded that a technical know‑how fee of Rs 5,00,000 be added to the assessable value of the raw material …
The Government of Andhra Pradesh issued a demand notice under Section 5 of the Andhra Pradesh General Sales Tax Act, 1957 for tax on the turnover of an auction sale of jewellery held on 19‑08‑1987 by Corporation Bank, invoking Explanation IV to Section 2(1)(e) inserted by Act No. 27 of 1996. The …
Essar Steel Ltd imported goods under the Project Imports Regulations, 1986 and paid duty based on a declared assessable value of DM 46.75 million. The Customs Department increased the assessable value to DM 84.15 million, leading the importer to pay an additional Rs 6.02 crore under protest. The …
The appellant, Kemrock Industries & Exports Ltd., manufactured glass fibre reinforced plastics and sought classification of the product under Heading 70.14 of the Central Excise Tariff Act, 1985, arguing that the essential character remained that of glass fibre. The Revenue contended that the …
Zuari Industries Ltd, a fertilizer manufacturer, sought to import a 6 MW captive power plant as part of a substantial expansion of its NPK plant under Project Import Regulations. The Ministry of Chemicals & Fertilisers issued an Essentiality Certificate stating that the power plant was essential for …
Federal Bank Ltd. and other banks challenged notices issued by the Kerala tax department demanding sales tax on the auction sale of gold and other valuables pledged as security for loans. The banks argued that such sales were not "sales" within the meaning of the Kerala General Sales Tax Act, 1963 …
Amrit Agro Industries Ltd., a manufacturer of various namkeens, claimed that roasted peanuts and moongfali masala mazedar fell under Heading 21.08 and were therefore exempt from excise duty under Notification No. 4/97-C.E. The Central Excise Department accepted the exemption for aloo bhujia and …
The case concerns the murder of Asha, who was found strangled and allegedly raped in a maize field. The prosecution relied on eyewitness testimony, medical evidence of rape and strangulation, and an extra‑judicial confession made by co‑accused Babu to a witness in the presence of the appellant …
Sterlite Industries imported a Fully Automated Sequential X‑ray Spectrometer and claimed classification under sub‑heading 9027.30 of the Customs Tariff Act, 1975, seeking a lower duty rate and a partial exemption under Notification 46/96. The Customs Department classified the equipment under …
The appellant, Commissioner of Central Excise, challenged Home Ashok Leyland Ltd's claim of MODVAT credit for differential duty paid on inputs received in 1986‑87 and utilized in August‑December 1987. The revenue department argued that an amendment to Rule 57E, effective 15‑April‑1987, operated …
Meghraj Biscuits Industries Ltd. manufactured biscuits and sold them under the brand name “Meghraj” from 1991. The brand name was a registered trademark of Kay Aar Biscuits (P) Ltd., which also used it for biscuits. The Central Excise Department held that the appellant was not eligible for the Small …
The appellant Jatinder Nath entered into a development agreement with Chopra Land Developers for construction of a housing complex in Delhi, agreeing that any dispute would be arbitrated by a sole arbitrator in Faridabad and that the Faridabad courts alone would have jurisdiction. When a dispute …
Mis Mil India Ltd, a manufacturer of plant and equipment for soaps and detergents, entered into composite contracts with Godrej Soaps Ltd and Galaxy Surfactants Ltd to supply both its own equipment and duty‑paid bought‑out items such as motor‑pumps and heat exchangers directly to the sites. The …
The Maharashtra State Road Transport Corporation (MSRTC) and a trade union entered into an industrial settlement in 1956 (Clause 49) granting any employee who worked continuously for 180 days the benefits of a time‑scale worker. A later settlement in 1985 (Clause 19) provided for the absorption of …
The appellant, Rabindra Chandra Paul, imported two consignments of refined soybean oil from Bangladesh at a C&F price of Rs 24.50 per kg. The Customs Department, doubting the declared value, asked for a cost break‑up and later invoked Rule 7A of the Customs Valuation Rules, 1988, rejecting the …
Sandip Agarwal, director of a company that enjoyed duty‑free import benefits under the DEEC scheme, was found to have diverted the imported goods to the domestic market, constituting smuggling. He was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling …
Gurpreet Singh appealed against the Union of India challenging the applicability of the rule of appropriation in execution of award decrees under the Land Acquisition Act, 1894 (as amended by Act 68 of 1984) and the entitlement to interest on solatium. The Court examined whether the normal CPC rule …
The appellants' property was requisitioned in 1987 and acquired under the Requisition and Acquisition of Immovable Property Act, 1952. Although a 1975 agreement fixed a price of Rs 18,98,000, the claimants received this amount in 1993 under protest and later sought higher compensation, leading the …
The Confederation of Ex‑Servicemen Associations filed a writ petition under Article 32 seeking free and full medical aid for ex‑defence personnel, their families and dependents, arguing that such aid is a fundamental right under Articles 14 and 21. The Union of India responded that the Ex‑Servicemen …
The Supreme Court examined whether the Kerala High Court correctly disposed of three second appeals without first formulating any substantial question of law, as required by Section 100 of the Code of Civil Procedure, 1908. The respondents argued that the proviso to sub‑section (5) of Section 100 …
The case arose from two suits filed in the Delhi High Court seeking specific performance of a 1983 agreement for the sale of flats and a refund of a loan allegedly advanced by the plaintiffs to the developers. The trial judge framed ten issues in each suit, found in favour of the plaintiffs, and …
The appellant Union of India challenged a Delhi High Court order that granted a permanent commission to R. Bhusal, an Air Force officer who had served on a Short Service Commission. Bhusal's request for permanent commission was denied by the service board on the grounds that he failed to meet the …
The appellant Pappu was convicted for the death of Mal Singh, who died after a lathi blow to the head during a sudden quarrel at a marriage function. The appellant argued that the incident fell within Exception 4 of Section 300 IPC, which would reduce the offence to culpable homicide not amounting …
An eight‑year‑old girl belonging to a Scheduled Caste was allegedly raped by Dinesh @ Buddha on the night of 5 February 1998. The trial court convicted him under IPC Section 376(2)(f) (rape of a child under 12) and under Section 3(2)(v) of the SC/ST (Prevention of Atrocities) Act, sentencing him to …
The State of Karnataka challenged the claim of exemption under Section 5(3) of the Central Sales Tax Act by Azad Coach Builders, a bus‑body manufacturer that supplied completed bus bodies to exporters (TATA/Ashok Leyland) for subsequent export of whole buses. The department argued that the sale was …
The Supreme Court, hearing a transfer petition concerning a matrimonial suit, observed that the lack of official marriage records in many States enables unscrupulous persons to deny the existence of marriages, adversely affecting women and children. It noted that while several States have rules for …
The Orissa High Court had issued interim orders restraining the Orissa Electricity Regulatory Commission (ERC) from fixing tariffs for 2002-03 and 2003-04, later modifying the orders to permit the ERC to act but keeping the writ petitions pending for monitoring. The ERC proceeded to fix the tariffs …
Vikram Cement, a cement manufacturer, claimed CENVAT credit for duty paid on inputs (explosives, lubricating oil, welding electrodes) and capital goods (limestone crusher, mining equipment) used in its captive limestone mines adjacent to its factory. The department issued show‑cause notices …
The appellant filed a complaint under Section 138 of the Negotiable Instruments Act alleging that four cheques issued by the managing director of the respondent company were dishonoured. The magistrate recorded a rubber‑seal order stating that cognizance was taken and later issued process against …
The police, acting on a tip, stopped Daulat Ram who was carrying a bag on his head and offered him a choice under Section 50 of the NDPS Act to be searched before a magistrate, a gazetted officer, or the SHO; he chose the SHO. The bag was opened and contraband opium was found, leading to his …
The Supreme Court entertained Transfer Petition (C) No. 29 of 2005 arising out of a matrimonial suit between Ashwani Kumar and Seema. The Court ordered an interim stay of the pending suit and directed issuance of notice. While hearing, the Court observed that the absence of official records of …
The Commissioner of Central Excise appealed against the order of the Customs, Excise & Gold (Control) Appellate Tribunal which had held that the advances received by Hero Honda Motors and the interest earned thereon did not affect the assessable value of its motorcycles. The Tribunal had found that …
The Supreme Court considered two products of Dabur Ltd., ‘Janam Ghunti’ and ‘Lal Tail’, for classification under the Central Excise Tariff Act, 1985. The Tribunal had remitted the classification of ‘Janam Ghunti’ to the original authority, noting that its nature as an aqueous distillate, solution or …
The petition challenged the discontinuation of the Fast Track Courts Scheme after 31 March 2005, arguing that the State’s failure to maintain the scheme would violate the constitutional right to speedy justice under Article 21. The respondents, Union of India and several states, contended that …
T.N. Alloy Foundry Co. Ltd., a company incorporated under the Indian Companies Act, sued the Tamil Nadu Electricity Board and others for damages arising from non‑supply of electricity between 28 March 1983 and 16 October 1992. The suit was filed in March 1993, and in July 1998 the company sought to …
In a motor accident, Sanjiv Kumar Jha died and his heirs obtained a compensation award of Rs. 3,91,500 from the Motor Accident Claims Tribunal, Bhagalpur. The insurer, New India Assurance Co., appealed, first to a Single Judge of the Patna High Court, which dismissed the appeal as non‑maintainable, …
The Union of India appealed against a Central Administrative Tribunal order that had upgraded the pay scales of certain semi‑skilled workers recruited in 1985 to the skilled‑worker scale, based on a Ministry of Defence letter dated 15 October 1984. The 1984 letter, issued following recommendations …
Uptron India Ltd entered into a contract with the Union of India to maintain community viewing sets in seven North‑Eastern states, but the government failed to make the agreed payments, leading to arbitration. The arbitrator issued an award on 18 June 1990, which Uptron sought to have declared a …
The landlord filed an eviction suit on 5 September 1994 under Section 11(1)(d) of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1982, alleging the tenant’s default in rent for months that fell more than three years before the suit. The tenant contended that the suit was barred because …
The State of Kerala appealed a Kerala High Court order that quashed charges under Sections 3(i) and 3(xi) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989, on the ground that the victim’s family had converted to Christianity two centuries earlier and therefore ceased …
The case concerned an election conducted under the Punjab Municipal (President and Vice‑President) Election Rules, 1994, where voting was by show of hands. One member, Sher Singh, voted for the respondent and his vote was recorded and counted. The presiding officer later ordered a re‑poll, claiming …
