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333 judgments · newest first · showing 1–200
The Supreme Court examined whether the sale of electricity by National Thermal Power Corporation Ltd. (NTPCL) to electricity boards in other states constituted an inter‑State sale and could be taxed by the states under their Electricity Duty Acts. It held that electricity is a "good" and that its …
The Commissioner of Central Excise appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal which held that the making of trusses, columns and purlines by the assessee constituted manufacture. The Tribunal relied on the decision in Aruna Industries v. CCE Guntur, …
The appellants, former employees of the Council of Scientific and Industrial Research (CSIR), challenged their termination, arguing that CSIR is a "State" within Article 12 of the Constitution and therefore subject to fundamental rights protections. The High Court dismissed the writ petition relying …
The petitioners, accused of corruption under the Prevention of Corruption Act, were acquitted by special courts after two years of delay, relying on time‑limit directions from the Common Cause and Raj Deo Sharma cases. The Karnataka High Court set aside the acquittals and entertained appeals without …
K.M. Sharma received compensation and interest for land acquired under the Land Acquisition Act. The Income Tax Department issued reassessment notices under Section 148 for assessment years 1968-69 to 1971-72 and 1981-82, alleging tax on the interest received. Sharma contended that the reassessments …
The Supreme Court considered whether a writ petition under Article 32 could be filed to challenge a Supreme Court judgment after a review petition had been dismissed, and whether the Court could correct such a judgment using its inherent powers. It held that a final order of the Supreme Court is not …
The case concerned a dispute over inter‑se seniority between temporary doctors appointed on an ad‑hoc basis in the Uttar Pradesh Provincial Medical Services and doctors selected through the Public Service Commission. A three‑Judge Bench had earlier held that temporary doctors could count seniority …
The Commissioner of Customs, Mumbai initiated recovery proceedings against Mis. Virgo Steels and Associated Cement Company Ltd for duty‑free steel imported after the cement project was abandoned, in violation of the Deemed Export Scheme. Virgo Steels admitted the illegality in a letter, expressly …
Grasim Industries imported 14,700 Karbate Tubes, artificial graphite components of heat exchangers, and sought classification under Chapter 84 (sub‑heading 8419.50) of the Customs Tariff Act, 1975. The Revenue argued that Note I(a) of Chapter 84 expressly excludes such items as "other articles of …
The case concerned a notification under Section 4(1) of the Land Acquisition Act, 1894 issued before the 1984 amendment, under which a declaration under Section 6(1) was made within the three‑year period but later quashed by the High Court. The State then issued a fresh declaration and the …
The petition challenged the constitutional validity of the Constitution (Seventy‑second Amendment) Act, 1992 which inserted sub‑Article (3B) into Article 332, providing that seats for Scheduled Tribes in the Tripura Legislative Assembly would be reserved based on the existing number of ST members …
Koluthara Exports Ltd., a dealer engaged in buying and exporting fish, was served with a notice under Section 4(2) of the Kerala Fishermen's Welfare Fund Act, 1985 requiring it to contribute one per cent of its sales proceeds to a welfare fund for fishermen. The company challenged the constitutional …
The Supreme Court examined whether an order by the Chief Justice of India (or his designate) under Section 11 of the Arbitration and Conciliation Act, 1996, appointing an arbitrator, is an adjudicatory order that can be challenged by a petition for special leave under Article 136 of the …
The Constitution Bench examined whether the Parliament’s Tobacco Board Act, 1975 (under Entry 52 of List I) validly covers the sale of raw tobacco and whether State Agricultural Produce Markets Acts (under Entry 28/66 of List II) can levy market fees on tobacco. The Court held that the word …
The Supreme Court examined the dismissal of Ram Gopal Sharma by Jaipur Zila Sahakari Bhoomi Vikas Bank Ltd while an industrial dispute was pending. The employer had filed an application for approval of the dismissal under the proviso to Section 33(2)(b) of the Industrial Disputes Act, 1947, but the …
The Supreme Court considered appeals by New India Assurance Co. Ltd. against a Delhi High Court order that held the insurer liable for the full compensation awarded to third‑party claimants in a motor accident. The issue was whether an insurer that has not taken on higher liability by receiving a …
The Supreme Court examined the constitutional validity of the amended Section 25‑0 of the Industrial Disputes Act, 1947 (and the identical Section 6‑W of the U.P. Industrial Disputes Act) which governs the closure of large industrial undertakings. The Court considered whether the procedural and …
Synco Industries filed a complaint before the National Consumer Disputes Redressal Commission (NCDRC) alleging that State Bank of Bikaner and Jaipur had frozen its sanctioned working facilities without prior notice, seeking damages of Rs. 15 crore and additional expenses of Rs. 60 lakh. The NCDRC …
The Supreme Court examined the phrase "on which the appropriate amount of duty of excise has already been paid" in an exemption notification that relieves goods made from duty‑paid material from further excise duty. The Court held that for the exemption to apply, the raw material must have actually …
The case arose when a two‑judge bench of the Supreme Court, disagreeing with a prior three‑judge decision in Nityananda Kar v. State of Orissa, ordered that the matter be placed before a five‑judge bench. The petitioners challenged whether such a referral was permissible under the Constitution and …
The Delhi Development Authority (DDA) failed to deduct tax at source on interest paid to flat buyers, leading to a tax demand for assessment years 1987-88, 1988-89 and 1989-90. The Income Tax Appellate Tribunal set aside the assessments, held the payments were not "interest" within Section 2(28A), …
The petitioners challenged the constitutional validity of Section SA (also referred to as Section 8A) of the Salaries, Allowances and Pension of Members of Parliament Act, 1954, which provides a pension to former Members of Parliament. They argued that Article 106 of the Constitution only authorises …
The Society of St. Joseph's College, a religious minority educational institution, owned a building that the State sought to acquire under the Land Acquisition Act, 1894. The college filed a writ petition under Article 32 seeking a declaration that Article 30(1A) of the Constitution bars the …
The case concerned the interpretation of the Urban Land (Ceiling & Regulations) Act, 1976 with respect to whether a master plan existing at the time of the Act's commencement or a later master plan should be used to determine if land is vacant land in excess of the ceiling limit. The State of Andhra …
The appellant, a partnership firm, granted a five‑year licence to a private limited company, with either party able to terminate the licence by giving six months' written notice. The Gift Tax Officer treated the transfer of the business as a gift made for inadequate consideration and levied gift tax …
The appellants' land was taken into possession on 1 June 1977 for an irrigation project, but the required Section 4 notification under the Land Acquisition Act, 1894 was issued only on 8 March 1991. The dispute concerned the period for which additional compensation under Section 23(1A) should be …
B.S. Yadiyurappa filed an election petition in the Karnataka High Court challenging the election of Mahalingappa and named the other two candidates, the Returning Officer and the District Election Commissioner as respondents. The first respondent and the two officials moved to delete their names and …
The Supreme Court examined whether J. Jayalalithaa, convicted under the Prevention of Corruption Act and sentenced to three years' rigorous imprisonment, could be appointed Chief Minister of Tamil Nadu after her party won a majority. The Court held that a person convicted and sentenced to …
The appellants, Harshad S. Mehta and others, sought to revoke conditional pardons granted by the Special Court under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, arguing that the Court lacked jurisdiction to grant pardon because the power under Sections 306 …
The appellant, M/s Aspinwall and Co. Ltd., claimed investment allowance under Section 32A of the Income Tax Act for machinery used in coffee curing plants for the assessment years 1980-81 and 1983-84. The Income Tax Officer rejected the claim, but the Commissioner of Income Tax (Appeals) allowed it, …
The British Bank of Middle East, a non‑resident banking company, provided free cars to its employees for the assessment years 1975‑76 and 1976‑77. The assessing officer disallowed the perquisite value of the cars under Section 40A(5) of the Income‑Tax Act, estimating it at 50% of the actual running …
The appellants, owners of a 99‑year lease of non‑agricultural land, sought eviction of the lessees under Section 21(1)(h) of the Karnataka Rent Control Act, claiming a bona‑fide requirement for their own business. The trial court allowed the petition, but the district court held the lease to be …
The Karnataka State Cooperative Apex Bank was statutorily required to place a portion of its reserve funds with the State Bank of India or the Reserve Bank of India. The interest earned on these mandatory investments was challenged by the Revenue, which argued that the income was taxable. The …
The appellant, a partnership firm, filed its 1986-87 return showing a total income of Rs.6,76,890, but the Assessing Officer added Rs.93,000 as unexplained investment after noting that certain rice purchase transactions were not entered in the books on the correct dates. The assessee explained that …
The Jagdish Cancer and Research Centre imported a teletherapy unit under a duty‑free exemption granted by Notification No. 64/88, which required the hospital to provide free treatment to at least 40 % of outdoor patients, free treatment to all indoor patients whose family income was below Rs 500 and …
The appellants purchased agricultural land from vendors and the respondents, as co‑sharers, filed a suit claiming a statutory right of pre‑emption. The trial court decreed in favour of the respondents and they deposited the purchase money under Order 20 Rule 14 CPC. While the appeal was pending, the …
Jawahar Mills Ltd. and other manufacturers claimed Modvat credit for duty paid on items such as power cables, capacitors, control panels, switches and air compressors, treating them as "capital goods" under Explanation to Rule 57Q of the Central Excise Rules, 1944. The Revenue disallowed the claim, …
Ram Sahay filed a suit for declaration of ownership and possession of a shop. The defendant, Nawal Kishore, claimed an agreement to sell the shop existed, but the plaintiff objected to its exhibition on the grounds that it was unregistered and insufficiently stamped. The trial court upheld the …
The Andhra Pradesh government issued circulars interpreting Entry 24‑B of the Andhra Pradesh General Sales Tax Act, 1957 to limit the concessional 2% tax rate on refined vegetable oils only to those obtained from non‑refined oils that had already been taxed under Entry 24‑A, imposing a 10% rate …
The Supreme Court examined an election petition filed after the 1998 parliamentary election in Sambhal, where Mulayam Singh Yadav was declared elected and Dharampal Yadav challenged the result alleging large‑scale booth capturing, arson and violence. The petition relied on a video cassette, …
Reva Investment Pvt Ltd transferred jewellery, valued at Rs 13,91,350, to its twelve wholly‑owned subsidiary companies in exchange for fully paid equity shares having a face value of Rs 5,69,400. The subsidiaries held no assets other than the jewellery, while the shares received represented the …
The Supreme Court examined several writ petitions challenging the assessment of property tax in Hyderabad and other municipal corporations. The core dispute was whether the Municipal Commissioner’s power to determine the rateable value and annual rental value of properties was limited by the …
The employee was dismissed after a domestic enquiry which the Labour Court held to be invalid. The employer then sought permission to adduce fresh evidence to justify the dismissal, but did so only after the preliminary issue on the enquiry's validity had been decided. The High Court dismissed the …
In Bharat Petroleum Corporation Ltd. v. Mumbai Shramik Sangha (2001), a civil appeal arose from a Bombay High Court order concerning the scope of Section 10 of the Contract Labour (Regulation and Abolition) Act, 1970. Two learned judges of the Supreme Court expressed doubt about the correctness of …
In the 2000 Haryana Assembly election, Kartar Singh Bhadana was declared elected, but the runner‑up, Hari Singh Nalwa, filed a petition alleging that Bhadana held five mining leases and was therefore disqualified under Section 9‑A of the Representation of People Act, 1951. The Punjab and Haryana …
Maruti Wire Industries Pvt Ltd supplied imported tallow to Tata Oil Mills but failed to file a return of turnover under the Kerala General Sales Tax Act, 1963. The Sales Tax Officer assessed the tax, which was paid, and later demanded penal interest under Section 23(3) for the period from the due …
Assam Company Ltd. and another were engaged in cultivation, manufacture and sale of tea, a composite income taxable under both the Central Income Tax Act, 1961 and the Assam Agricultural Income Tax Act, 1939. The State Agricultural Income Tax Officer refused to accept the agricultural income …
The plaintiff entered into an agreement with the original defendant to develop dwelling units for weaker sections under Section 21 of the Urban Land (Ceiling and Regulation) Act, 1976, but possession of the land was never transferred and the agreement contained a clause allowing unilateral …
The Revenue appealed a Gujarat High Court order that quashed a pre‑emptive purchase notice issued under Chapter XX‑C of the Income‑Tax Act. The respondents, co‑owners of an immovable property in Ahmedabad, had agreed to sell the whole property for Rs 47 lakhs, which exceeded the Rule 48‑K limit of …
The Ahmedabad Stock Exchange sought to dispose of the membership of its deceased member, Rajesh Shah, after his heirs declared they could not meet his liabilities. The Exchange declared him a deemed defaulter and exercised its right under the Exchange Rules to vest the membership in the Exchange and …
Birla Cement Works, a cement manufacturer, paid transport operators for carriage of its goods without deducting tax at source under Section 194C of the Income Tax Act, 1961. The Central Board of Direct Taxes (CBDT) issued a circular on 8 March 1994 extending the applicability of Section 194C to all …
The respondents, shareholders of Ambassador Steamship Ltd., received 14 shares of Collis Line Ltd. for each share they held in the amalgamating company under a scheme of arrangement. They later sold 45,318 of these new shares at a profit, and the Income Tax Officer levied capital gains tax, treating …
A Hindu male governed by the Dayabhaga school died intestate, leaving his widow and two daughters. The widow and daughters entered into an agreement to form a Hindu Undivided Family (HUF) and the widow contributed her share of the inherited property to the HUF, omitting the income from her tax …
The Thanthi Trust, created in 1954 to run a Tamil daily newspaper, claimed tax exemption under Section 11 of the Income Tax Act, 1961 for the newspaper's income, arguing that surplus earnings were used for charitable purposes such as education and relief of the poor. The Income Tax Officer …
Oxford University Press, a branch of the UK university, claimed exemption from income tax for its 1976-77 earnings under Section 10(22) of the Income Tax Act, 1961, arguing that the income belonged to a university existing solely for educational purposes. The Income Tax Officer rejected the claim; …
Vikram Detergent Ltd and Vikram India Ltd, engaged in packing detergent powder received from manufacturers, claimed deductions for damage discounts and bank charges while computing the assessable value of the goods under Section 4 of the Central Excise and Salt Act, 1944. The Customs, Excise and …
The Delhi Golf Club Ltd., a limited company, held a 20‑year temporary lease of government land for operating a golf club, with the lease expressly stating that any continuance beyond the term would also be temporary and that construction required government permission. The New Delhi Municipal …
Sea Pearl Industries, a processor of seafood, entered into an agreement with an eligible export house to export its processed products. The export house opened a Letter of Credit in its own name, which was later endorsed to Sea Pearl and the foreign exchange credited to its account. Sea Pearl …
Prince Muffakham Jah, a beneficiary of a trust created by the late Nizam, was entitled to reside rent‑free for life in a house built by the trustees. He omitted the value of this life interest from his wealth‑tax returns for assessment years 1969‑70 to 1977‑78. The Wealth‑Tax Officer added the value …
M/s Tranvancore Titanium Products Ltd obtained a loan of Rs. 491 lakhs from the Kerala Government and created a "Loan Redemption Reserve" of Rs. 1 crore to meet the loan liability. The assessing authority treated the amount as a provision and excluded it from capital for the purpose of surtax under …
The appellants, assessors under the Income Tax Act, challenged the interpretation of Section 269UA(b) regarding the calculation of "apparent consideration" for immovable property transferred to the Central Government. They argued that the discount should be computed for the period between the …
The assessee, K. Govindan & Sons, filed a return for AY 1984‑85 in response to a notice under Section 148. The assessing officer levied interest under Section 139(8) and Section 217, which the assessee contested on the ground that the assessment was not a "regular assessment" within the meaning of …
The appellant, an individual processing cashew nuts in ten units (four in Kerala, two owned and two leased), declared a lock‑out of the Kerala units due to labour problems and later settled with trade unions by paying five days' wages per year of service, amounting to Rs 4,18,107. He claimed a …
The Plantation Corporation of Kerala claimed deductions for rent paid to its landlord and interest on loans used for cultivating both mature and immature oil palm plants under the Kerala Agricultural Income‑Tax Act, 1950. The Revenue disallowed these deductions, relying on Explanation 2 to Section …
The appellant, S.R. Kumar, sold agricultural lands situated within the municipal limits of Bina for the assessment years 1981-82 and 1983-84 and was assessed to capital gains tax. The Income Tax Officer levied tax, the Tribunal held that the profit was not capital gains, and the High Court dismissed …
The Supreme Court examined whether commissions payable to managing directors of Sarangpur Mills, which were used to purchase deferred annuity policies, should be treated as taxable salary under Section 17 of the Income Tax Act, 1961. The Board of Directors had passed resolutions directing that the …
Consolidated Coffee Ltd. appealed against a penalty notice issued under Section 42 of the Karnataka Agricultural Income Tax Act, 1957, for the period during which a stay of tax recovery was in operation. The assessee had filed appeals against assessments for the years 1981-82 to 1985-86 and obtained …
The Supreme Court examined applications filed by the Special Public Prosecutor (SPP) under Section 321 of the Criminal Procedure Code to withdraw TADA charges against accused linked to the forest brigand Veerappan, whose kidnapping of actor Rajkumar prompted the Karnataka government to concede to …
Sri Jagatram Ahuja, a retiring partner of a firm, executed a release deed whereby he transferred his rights in the firm's assets to his brother for Rs. 3,00,000, although the market value of his share was higher. The Gift Tax Officer treated the excess as a gift and levied tax, a decision upheld by …
Bank of India sued Vijay Transport for recovery of a sum, while the respondents filed a larger counter‑claim. The High Court stayed the counter‑claim on the condition that the bank deposit Rs 16 lakhs, allowing the respondents to withdraw it only upon furnishing a bank guarantee. After the High …
The respondent, a retiring partner of two firms, surrendered his partnership rights and received the value of his share in the firms' assets. The Gift Tax Officer treated this relinquishment as a transfer of property and levied gift tax. The assessee appealed, and the Appellate Assistant …
K. Ramullan, an Indian-origin Malaysian citizen, owned a Non‑Resident (External) Account in an Indian bank and stayed in India with his wife for medical treatment from June 1982 to April 1985. He claimed exemption from tax on the interest earned under Section 10(4A) of the Income Tax Act, arguing …
Bharat Earth Movers created a fund to meet its liability for encashment of earned and vacation leave of its employees and claimed a deduction of Rs 62,25,483 under Section 37(1) of the Income‑Tax Act for AY 1978‑79. The Karnataka High Court held the provision to be a contingent liability and …
K.C.P. Ltd., a sugar manufacturer, challenged a government notification fixing the levy price of sugar and obtained an interim order allowing it to sell at the pre‑notification price. During the assessment year 1972‑73 it collected Rs 14,96,130 in excess of the levy price. The Income‑Tax Officer …
The petitioners – Indian Hotels Co. Ltd., Hotel & Allied Traders Pvt. Ltd. and Hotel Shashi Pvt. Ltd. – claimed that their hotel‑related activities, including a large‑scale flight kitchen, qualified as a "newly established industrial undertaking" and therefore entitled them to deductions under …
The Federation of Andhra Pradesh Chambers of Commerce and Industry and several industrialists appealed against a decision of the Andhra Pradesh High Court that interpreted the word "used" in Section 3 of the Andhra Pradesh Non‑Agricultural Lands Assessment Act, 1963 to include land merely intended …
For the assessment years 1987-88 and 1988-89 the Assessing Officer added income to Mis. Durga Engineering and Foundry Works under Section 68, treating certain cash credits as unexplained. The Commissioner upheld the additions, but the Income Tax Appellate Tribunal set aside the assessments and …
The respondent filed a suit to recover loans granted to I.C.I.C.I. Ltd., impleading the company's guarantors. The company was subsequently declared a sick undertaking under the Sick Industrial Companies (Special Provisions) Act, 1985, and the High Court directed that the receiver not take possession …
The appellant, a pharmaceutical company, claimed deduction for the liability to pay surtax and for expenditure incurred on distributing free samples of prescription drugs to doctors. The Revenue argued that surtax liability is not deductible under section 37 and that the sample distribution is a …
The respondent imported four cases of hydrochloric acid synthesis unit combustion chambers, claiming classification under Heading 84.17(1) of the Customs Tariff Act, 1975 as machinery and plant. The Assistant Collector classified them under Heading 68.01/16(1) (articles of stone, plaster, etc.), but …
The appellants, leasing companies, entered into master lease agreements for equipment and were taxed by several states on the transfer of the right to use the goods. The states relied on explanations in their sales tax statutes that deemed the taxable event to occur where the goods were used, …
The respondent, owner of an omnibus, filed Form NT declaring non‑use of the vehicle from 1 July 1995 to 31 March 1996 and claimed a refund of motor‑vehicle tax. The refund was allowed for the first three months but denied for the remaining period because the State required proof that the non‑use …
India Organic Chemicals Ltd. imported a diesel engine set for Rs 8,50,740 and was assessed additional duty at 8 % ad valorem under Customs Tariff Item 68. The company claimed a refund, arguing that the set comprised a diesel engine and an alternator and that each component should be assessed …
Mafatlal Industries Ltd, a textile manufacturer, brought cloth rolls of 100 metres into the municipal limits of Nadiad and cut them into smaller pieces before sending them out of the town. The issue was whether octroi duty under Section 99 of the Gujarat Municipal Act, 1963 was payable on those …
The Steel Authority of India entered into a works contract for an oxygen furnace plant, paying a contractor for design, engineering, supply and installation. Under the amended Section 13‑AA of the Orissa Sales Tax Act, the owner was required to deduct 4% sales tax on all payments, but it omitted …
The State of Uttar Pradesh constructed the Gai Ghat bridge in 1968‑69 and, by a 1976 notification, began levying tolls to recover the bridge's construction cost, interest on total expenditure, maintenance costs and other expenses, for up to 50 years or until full recovery. A truck owner, Devi Dayal …
The respondents imported Tape Deck Mechanisms (TDMs) from Yamato at a declared price of S$250 per set, whereas earlier orders with Mohan Impex were at S$343.45 per set. The Directorate of Revenue Intelligence seized the goods and the Collector of Customs found deliberate under‑invoicing, …
Tata Iron and Steel Co. imported equipment and associated engineering documents under three contracts (MD 301 for documents, MD 302 for equipment, and an umbrella contract). The customs authority issued show‑cause notices alleging that the value of the engineering documents should be included in the …
In the election for President of a Zila Parishad, three candidates received 14, 10 and 7 first‑preference votes respectively, with a quota of 16 votes required for election. After eliminating the lowest‑scoring candidate and adding second‑preference votes, the two remaining candidates each had 15 …
Rainbow Colour Lab and other photographers challenged demand notices issued by the State of Madhya Pradesh on the ground that their turnover from taking photographs, developing negatives and printing prints was subject to sales tax. The State, relying on a circular issued after the 46th …
Kolhapur Canesugar Works Ltd., a subsidiary of Kolhapur Sugar Mills Ltd., was granted a sugar incentive rebate for the 1973‑74 season. The Excise authorities later issued a show‑cause notice under Rule 10 of the Central Excise Rules, 1944, demanding recovery of the rebate, alleging it was …
The appellant, Oberai Forwarding Agency, was hired to transport a consignment of broken rice, which was lost in transit. The consignee (second respondent) claimed the loss from New India Assurance Co. Ltd. (first respondent), which paid compensation and obtained a "Letter of Subrogation" and a …
Bachna filed a suit for specific performance of an agreement to sell a property but did not initially plead that she was ready and willing to perform her part of the contract; this plea was later added by amendment. The defendants were the legal representatives of a subsequent purchaser of the …
The case concerned the interpretation of Explanation (2) to Section 40(b) of the Income Tax Act, 1961, which came into force on 1 April 1985. The issue was whether the explanation operated prospectively or was merely declaratory of the law already in force. The Supreme Court examined earlier …
Madhya Bharat Papers Ltd., a new paper manufacturing unit in Madhya Pradesh, claimed exemption from sales tax on inter‑state sales under a State Government notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The notification required that a dealer be "registered under the …
State Bank of India (SBI) imported computer software and manuals from Ireland and paid customs duty on the full invoice value of US$4,084,475. SBI later claimed a refund, arguing that only the cost of the software for a single site (US$401,047) should be assessable, while the country‑wide licence …
The respondent was arrested on 17 February 1977 with detonators in his possession and was charged under Sections 4 and 5 of the Explosive Substances Act, 1908. He challenged the prosecution on the ground that the consent required under Section 7 of the Act had not been properly obtained. The High …
The petitioners, cement manufacturers in Gujarat, challenged a Rajasthan notification under Section 8(5) of the Central Sales Tax Act that reduced the inter‑state sales tax on cement to 4% and dispensed with the Form‑C/Form‑D requirement. They argued that the reduction created a local preference, …
The Uttar Pradesh Entertainment and Betting Tax Act, 1979 was amended in 1992 to permit cinema owners to levy an extra maintenance charge under Section 3A, but a proviso barred those receiving a government grant‑in‑aid from imposing this charge. Several cinema owners challenged the proviso as …
The appellants, originally Sub‑Inspectors in the Border Security Force (BSF), were deputed to the Delhi Police and later permanently absorbed as Sub‑Inspectors (Executive). They sought to have their continuous substantive service in the BSF counted for seniority in the Delhi Police cadre, a right …
Mis Coromandal Fertilisers Ltd imported rock phosphate and sulphur and was responsible for unloading the cargo at its own wharf in Visakhapatnam. Customs assessed landing charges at 1.4% of the CIF value of the goods and the Assistant Collector additionally levied stevedoring charges, arguing they …
The Nagar Panchayat Jalalabad comprised 21 members, including three nominated members who were barred from voting. A motion of no‑confidence against the President was moved and supported by 13 members. The High Court held that, because the nominated members could not vote, they should be excluded …
A truck carrying 120 bags of supari owned by the respondent was stopped at a checkpost in Madhya Pradesh. The sales tax authorities found that the value declared in the accompanying documents was lower than the market value and issued a notice under Section 29-A(II) of the Madhya Pradesh General …
The State of Uttar Pradesh issued the U.P. Coal Control Order, 1977 under Section 3 of the Essential Commodities Act, 1955, requiring licences for brick kilns using slack coal and imposing conditions on the sale, price, size and export of the bricks produced. Brick manufacturers challenged the …
Hyderabad Asbestos Cement Products and another manufactured asbestos cement items using cement and asbestos fibre, each excisable under different tariff items. The company sought credit for excise duty paid on the raw materials against duty on the finished products under Rule 56A of the Central …
Mis. Modi Rubber Ltd. imported styrene‑butadiene latex and claimed exemption from customs duty under Notification No. 82/86 (as amended) which exempts raw rubber and latex. Clause IA of the notification excludes "styrene butadiene rubber and oil‑extended styrene butadiene rubber". The Customs …
Dr. Manmohan Singh, then a Union Cabinet Minister, filed Form No.1 under the Registration of Electors Rules, 1960 stating that but for his office he would be ordinarily resident in the Dispur Assembly constituency of Assam. The Election Commission questioned this declaration, initiated an enquiry …
The appellants, joint owners of thirteen houses, were assessed a property tax by the Raigarh Municipal Council under the Madhya Pradesh Municipalities Act, 1961, which aggregated the annual letting values of all their properties and taxed the aggregate despite each property’s individual letting …
The deceased assessee, Sardar Arjun Singh Ahluwalia, entered into an agreement with Kalyanmal Mills Ltd. in 1946 for the sale of waste cotton. The Mills failed to pay amounts due for the periods corresponding to assessment years 1946-47 and 1947-48, leading to a suit and a final decree in December …
Coastal Chemicals Ltd purchased natural gas from ONGC and used it as fuel in the manufacture of paper. The company claimed a concessional tax rate under Section 5‑B(1) of the Andhra Pradesh General Sales Tax Act, 1957, arguing that the gas was a "consumable". The High Court dismissed the writ …
The Supreme Court examined whether State governments could levy sales tax on the supply of food and drinks after the Constitution (Forty‑sixth Amendment) Act, 1982 inserted clause 29A in Article 366. The petitioners – restaurant owners in Tamil Nadu, residential‑hotel owners in Maharashtra and a …
The State of Himachal Pradesh amended the proviso to Section 4 of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 to permit a lump‑sum tax assessment based only on a vehicle’s registered capacity and distance travelled. Bus operators challenged this amendment, arguing that Section 3 …
The assessee, COTSPUN Ltd., manufactured NES yarn and had its classification list approved under Rule 173B of the Central Excise Rules, 1944. The Excise authorities later issued show‑cause notices to reopen the assessment for certain periods and re‑classified the yarn, demanding differential duty. …
Nandanam Construction Co., a builder of flats and houses, purchased raw materials such as sand, bricks and granite from unregistered dealers. The Assistant Commissioner of Commercial Taxes issued notices requiring the company to disclose details of these purchases under the Andhra Pradesh General …
The petitioners challenged the insertion of the Gudalur Janmam Estates (Abolition and Conversion into Ryotwari) Act, 1969 and the West Bengal Land Holding Revenue Act, 1979 into the Ninth Schedule of the Constitution after they had been struck down as unconstitutional. The issue was whether such …
Aditya Minerals Pvt. Ltd. obtained a 15‑year mining lease with a monthly rent of Rs.35 per acre and was required to deposit an amount equal to the total rent for the lease term as a guarantee, which was adjustable against monthly rent and bore no interest. The assessee claimed this deposit as …
The manufacturers purchased raw material and used it to make an intermediate product, which was then used to produce a final excisable product. The issue was whether the excise duty paid on the raw material, which could be claimed as credit under the MODVAT scheme, should be deducted from the raw …
The workmen employed in the statutory canteen of Indian Petrochemicals Corporation Ltd. filed a writ petition seeking declaration that they were regular employees of the corporation and were entitled to regularisation, pay scales and arrears. The Bombay High Court held that, relying on Parimal …
The respondent, a Hindu Undivided Family (HUF) that was a partner in a firm, effected a partial partition on 13‑April‑1979 and the Income Tax Officer (ITO) recognised it under Section 171(2) of the Income Tax Act, 1961. For AY 1980‑81 the HUF filed a return excluding income from the partitioned …
The State of Kerala challenged the exemption claimed by Pullangode Rubber & Produce Co. Ltd. under the Kerala Private Forests (Vesting and Assignment) Act, 1971. The company argued that land used for fire‑wood to its smoke‑houses and for workers, as well as wooded enclaves within its rubber …
The respondent, Om Prakash, was a partner in two partnership firms in his capacity as Karta of a Hindu Undivided Family (HUF). The Income Tax Officer included the share of income earned by his minor children in his total income under Section 64(1)(i) and (ii) of the Income Tax Act, 1961. The …
Hyderabad Industries Ltd. and another imported asbestos fibre before 1986 and were demanded additional customs duty under Section 3(1) of the Customs Tariff Act, 1975. The appellants argued that the fibre, obtained by merely separating it from the parent rock, was not a manufactured article and …
Electronics Corporation of India Ltd., a company wholly owned by the Union of India, challenged a demand for non‑agricultural land assessment levied by the Andhra Pradesh Revenue Department on land it leased from the Central Government. The company argued that Article 285 of the Constitution barred …
A High Court judge filed an income‑tax return asserting that his constitutional salary was not taxable under the Income Tax Act, 1961. The tax authorities rejected his claim and the matter reached the Supreme Court on a special leave petition. The Court considered whether the salaries payable under …
The case involved V.V.S. Sugars challenging the levy of interest on tax arrears under Rule 45(4) after the amendment of Section 21(3D) of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961. The Andhra Pradesh High Court had held that the amendment applied only to the 1975‑76 …
The State of Madhya Pradesh appealed against a Madhya Pradesh High Court order that held video games in video parlours were not liable to entertainment tax under the MP Entertainments Duty and Advertisement Tax Act, 1936. The High Court had relied on the decision in Harrish Wilson v. State of MP, …
Allahabad Bank and other banks appealed against the Calcutta High Court's confirmation of a sale of Bengal Paper Mills' assets by the Official Liquidator. The sale, valued at Rs. 1.5 crore and later raised to Rs. 2 crore, was conducted with limited newspaper advertisements, without disclosing the …
The appellant, Sterling Foods, a firm engaged in processing and exporting seafood, earned import entitlements under a government export promotion scheme and sold them, including the sale proceeds in its total income. It claimed a deduction under Section 80HH of the Income Tax Act, 1961, arguing that …
The Supreme Court considered whether the term "loss" in clause (b) of the proviso to Section 205(1) of the Companies Act, 1956, as incorporated into Section 115‑J of the Income‑Tax Act, 1961, includes depreciation. The assessees, including Mis. Surana Steels Pvt. Ltd. and V.V. Trans‑Investments (P) …
The Commissioner of Income Tax appealed against a judgment allowing Mis Cynamid India Ltd. to claim deductions under Sections 35B and 35C of the Income‑Tax Act for expenses incurred in distributing agricultural literature and for export promotion. The assessee uses rice husk, obtained by de‑husking …
The petitioners, members of the West Bengal Higher Judicial Service, were compulsorily retired at age 58 by orders of the Governor, allegedly on the basis of a High Court pre‑retirement assessment and the State's power under Rule 75(aa). They contended that the retirement age had been raised to 60 …
In the civil appeals filed by India Petrochemicals Corp. Ltd. (employer) and the employees arising from a Bombay High Court judgment, the employees attempted to introduce an additional affidavit dated 19 February 1999 without any court order permitting its filing. The employer did not file a reply …
In the civil appeals filed by India Petrochemicals Corp. Ltd. (employer) and the employees arising from a Bombay High Court judgment, the employees attempted to introduce an additional affidavit dated 19 February 1999 without any court order permitting its filing. The employer did not file a reply …
The appellant, ArvinDA Paramila Works, a manufacturer of agarbathis, exported its products in AY 1981‑82 and paid commissions to agents located abroad for procuring export orders. It claimed a weighted deduction under Section 35B(l)(b)(iv) of the Income Tax Act, 1961, on the commission expenditure, …
The assessees operated large‑scale poultry hatcheries and claimed that they were industrial undertakings engaged in the manufacture or production of "articles or things" and therefore eligible for investment allowance under s.32A and deductions under ss.80HH, 80HHA, 80I and 80J of the Income Tax …
The Supreme Court considered two appeals – one by Universal Plast Ltd. (UPL) and another by Guntur Merchants Cotton Press Co. – challenging High Court rulings that licence fees and rent received from leasing out a factory, godowns and machinery were not business income under the Income Tax Act, …
Premier Cable Co. Ltd installed machinery in the previous year relevant to assessment year (AY) 1967‑68 and, under sections 33 and 80J of the Income‑Tax Act, was entitled to carry forward unabsorbed development rebate for eight assessment years and unabsorbed deduction for four assessment years. The …
Sirpur Paper Mills made contributions to an approved superannuation fund amounting to Rs 2,70,911 for the current year and Rs 2,14,785 for the preceding five years. The assessing officer allowed a deduction of only 80% of the contributions and spread it over five years, relying on a Central Board of …
Stonecraft Enterprises, an exporter of granite, claimed a deduction under Section 80HHC of the Income Tax Act, 1961, which allows a deduction of up to 50% of profits from export of goods, but excludes "mineral oil, minerals and ores". The Tribunal held that granite is a mineral and therefore …
Shivaji University refused permission to Bharti Vidyapeeth to start a new morning law college in Sangli, citing that an existing law college already served the town and that the proposed location lay outside the draft Perspective Plan under s.82 of the Maharashtra Universities Act, 1994. The State …
Relish Goods bought raw shrimps, peeled and froze them, and claimed a deduction under Section 80HH of the Income‑Tax Act, 1961, asserting that its activity amounted to production by an industrial undertaking. The Income‑Tax Officer rejected the claim, but the Commissioner (Appeals) and the …
Birla Corporation Ltd., a cement manufacturer, bought dumpers in Tamil Nadu and paid tax under the Central Sales Tax Act, 1956. When the dumpers entered Rajasthan, the state demanded entry tax under the Rajasthan Tax on Entry of Motor Vehicles Into Local Areas Act, 1988. The assessee sought a rebate …
Oberoi Hotel Pvt. Ltd. managed several hotels for owners and, under its principal agreement, held an option to purchase the hotel if the owner chose to transfer it. A supplemental agreement in 1975 waived this purchase/right, entitling Oberoi to a fixed compensation upon the hotel's sale. The …
The assessee, a sugar manufacturer, claimed a higher depreciation rate of 15% on its machinery under Item 3(ii) B(7) of Appendix I to the Income Tax Rules, 1962, arguing that the plant came into contact with corrosive chemicals such as sulphuric and phosphoric acid. The Income Tax Officer rejected …
The appellant, a Hindu Undivided Family (HUF), was assessed for several years on the ground that remuneration and commission received by its Karta, K.S. Subbiah Pillai, were income of the HUF. The Madras High Court held the amounts were assessable to the HUF, while the Andhra Pradesh High Court had …
Eastern Chemical and Minerals exported ferro‑silicon under a barter arrangement and, in return, received import licences for pesticides which it later assigned to users for consideration. The company claimed exemption from additional tax under Section 104(1) of the Income‑Tax Act, 1961, relying on …
The appellants, R. Dalmia and others, challenged assessments and reassessments made by the Revenue under Section 147 of the Income Tax Act, arguing that Section 144‑B, which provides a procedural safeguard and an extended 180‑day limitation period under Explanation 1(iv) to Section 153, does not …
The petitioners, members of the Hindu Bawa community who migrated from Sindh, claimed that they were entitled to reservation benefits for Nomadic tribes under the Maharashtra Government Resolution of 21 November 1961, which listed "Gosavi" and its synonyms, including Bawa. The State of Maharashtra …
The petitioners, manufacturers including Eicher Motors Ltd., challenged Rule 57F(4A) of the Central Excise Rules, 1944 which mandated that MODVAT credit unutilised as on 16 March 1995 would lapse. They argued that the credit represented a vested right under the existing law and that Section 37 of …
The appellants entered into an agreement for sale of a flat under Section 4 of the Maharashtra Ownership Flats Act, paid the required registration fee and later had the agreement impounded with a demand for stamp duty under Section 32A of the Bombay Stamp Act. They contended that the document was …
The appellant had deposited Rs.1,57,250 under the Annuity Deposit Scheme of the Income Tax Act, 1961, which was to be repaid in ten equal instalments of principal and interest under Section 280-D. After the depositor's death, the balance instalment of Rs.12,013 was paid to his son/executor, the …
Ferro Alloys Corporation Ltd, a 100% export‑oriented unit manufacturing charge chrome, entered an off‑take agreement with Richco (Switzerland) and subsequently executed specific Charge Chrome Agreements for each shipment. The State of Orissa treated the sales for assessment years 1990‑91 and 1991‑92 …
The appellant, representing Income Tax Practitioners, challenged the constitutional validity of Section 44(AB) of the Income Tax Act, 1961, which mandates that the accounts of businesses with turnover exceeding Rs 40 lakh and professionals with receipts exceeding Rs 10 lakh be audited only by a …
The respondent, a teacher, forged the signatures of the District Education Officer and Auditor in his service book to obtain salary fixation after his previous school closed. The school management dismissed him after an inquiry proved the forgery. The Gujarat Secondary Educational Tribunal set aside …
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 State of Bihar introduced an Industrial Policy in 1993 that, under clause 10.4(i)(b), granted a seven‑year sales‑tax exemption on raw‑material purchases to old industrial units whose plant‑and‑machinery investment did not exceed Rs 15 crore as of 1‑April‑1993. A notification issued on 4 April …
The State of Kerala appealed against a Kerala High Court judgment that struck down Section 59A of the Kerala General Sales Tax Act, 1963. Section 59A gave the State Government absolute and final power to determine the rate of sales tax on any goods, without any requirement to hear the affected …
Ion Exchange (India) Ltd., a manufacturer of water purifiers, advertised that its products provided 100% safe drinking water instantly and remained bacteria‑free in storage. The Monopolies and Restrictive Trade Practices Commission, under the MRTP Act, instituted an inquiry and the company accepted …
The appellant, Tin Plate Co. of India Ltd., a manufacturer registered under the Bihar Sales Tax Act and Central Sales Tax Act, filed its return for assessment year 1985‑86. The Commercial Tax Officer disallowed its claim of stock transfer as inter‑state sales and levied 10% tax, issuing a demand …
The appellants purchased iron and steel scrap and cut it into smaller pieces for use by rolling mills and other manufacturers. They obtained a tax‑exemption eligibility certificate under a notification issued under Section 12 of the Madhya Pradesh General Sales Tax Act, which was later cancelled on …
The appellants, Karnataka Pawnbrokers Association, challenged the liability to pay sales tax on the sale of unredeemed pledged goods disposed of through public auction. The issue was whether a pawnbroker, by virtue of statutory authority to sell defaulted pledges, qualifies as a "dealer" and carries …
The President referred nine questions to the Supreme Court concerning the constitutional process for appointing and transferring judges of the Supreme Court and High Courts. The Court clarified that "consultation with the Chief Justice of India" under Articles 217(1) and 222(1) requires a plurality …
The appellants, owners of agricultural land and houses in Panipat, filed a writ petition alleging that effluent discharge from National Fertilizer Ltd's plant damaged their crops, mango orchards, residential buildings and rendered the land unfit for cultivation. The High Court dismissed the petition …
The appellants, industrial units manufacturing toffees in Uttar Pradesh, applied for eligibility certificates under a 1991 notification granting sales‑tax exemption to new and expanding units, but were denied on the ground that toffee was a "sweetmeat" listed in Annexure II of the notification. The …
The Minerals and Metals Trading Corporation of India Ltd., acting as a canalising agent, placed a purchase order with a foreign exporter for tin mill black plate coils on behalf of the Steel Authority of India Ltd. (SAIL). The coils were shipped on the high seas and the bill of lading was endorsed …
Sun Oil Company Ltd., a registered dealer and small‑scale industry, obtained a certificate under Section 4‑AA of the West Bengal Sales Tax Act, 1954 exempting it from "tax" for the period 14‑Jan‑1980 to 14‑Jan‑1985. Despite this, the company was assessed a turnover tax under Section 4‑AAA for part …
The respondent, Vijay Laxmi Oil Industries, invested in fixed capital on 17 July 1989 under the 1986 Industrial Policy Resolution (IPR) and began commercial production on 9 June 1990 when the 1989 IPR was in force. It applied for sales‑tax exemption under the 1989 IPR, but the application was …
The respondent, a Junior Commissioned Officer in the Indian Army, was court‑martialled under Sections 40(a) and 48 of the Army Act, 1950, found guilty and dismissed from service. He filed a writ petition seeking pensionary benefits, and the Delhi High Court, relying on Major G.S. Sodhi’s case, held …
The State of Madhya Pradesh issued a 1978 notification exempting purchase tax on iron and steel provided the goods had "suffered" entry tax under the State Entry Tax Act before purchase. A 1977 notification later exempted new industries, like Indore Iron and Steel Mills, from paying entry tax. The …
Sonic Electrochem, the manufacturer of JET‑MAT, challenged the classification of its product as a "mosquito repellent" under Entry 129 of Schedule II Part A of the Gujarat Sales Tax Act, 1969, arguing that the product is an insecticide and should enjoy the partial exemption provided under Entry 98. …
Bhadracalam Paperboards Ltd. and another entered into an agreement with the Government of Andhra Pradesh for the supply of bamboo and hardwood from state forests. Under the Andhra Pradesh Sales Tax Act, the Forest Department, as a dealer, was liable to pay sales tax on the value of the extracted …
Ghasi Ram and others filed a suit under Order 21 Rule 103 CPC to claim possession of land after their objection to an execution order was rejected. Instead of filing the suit, they pursued a civil revision before the High Court, which was entertained and later dismissed. The subsequent suit was …
The appellant, a civil servant, challenged a compulsory retirement notice dated 23 January 1989 issued under Rule 10(4)(a)(i) of the Maharashtra Civil Services (Pension) Rules, 1982, arguing that the review procedure prescribed in the Government circular of 1 September 1983 was not completed before …
The landlord (respondent) filed an eviction suit (Title Suit No. 100 of 1980) against the tenant (appellant) alleging default in payment of rent. During the pendency of a second appeal in the High Court arising from an earlier eviction suit, the landlord obtained an order under Section 15 of the …
The plaintiff, K.M. Krishnah, sued Tirumala Tirupati Devasthanams (TTD) for a permanent injunction over 2.29 acres of land. The trial court dismissed the suit for lack of title and possession; the plaintiff later amended the suit to seek possession after being dispossessed on 30 August 1969, filing …
The appellant, a dealer in arecanuts, maintained stock with agents outside Kerala and paid sales tax on purchases based on sales effected by those agents. For the 1987‑88 assessment, the Sales Tax Officer disallowed the appellant’s claim that the closing stock held abroad should be excluded from …
Harichand was convicted under Section 408 of the Indian Penal Code and sentenced to two years' rigorous imprisonment and a fine. The Sessions Court upheld the conviction but set aside the sentence, releasing him on probation under Section 4(1) of the Probation of Offenders Act, 1958. Because of the …
The Supreme Court entertained a public interest writ petition under Article 32 concerning large‑scale electricity theft, loss of coal wagons and related malpractices by the Uttar Pradesh State Electricity Board (UPSEB). After hearing counsel for the petitioners, the State, UPSEB and an amicus …
The Collector of Customs, Bombay, seized a shipment of polyethylene scrap imported by M/s Hardik Industrial Corporation after discovering that the material was actually serviceable and ready for use. The Collector ordered the goods to be assessed as serviceable material, enhanced in value, …
MIS. STP Ltd., a manufacturer of coal‑tar products, claimed exemption from excise duty under Notification 121/62‑CE which exempts ‘tar’ falling under Tariff Item 11(5). The Central Excise authority argued that the various pitches produced by the company were not ‘tar’ within that clause and …
During President's Rule in Punjab, the President of India issued an order exempting raw cotton, narma and oilseeds from octroi and directing municipal committees to impose an Urban Development Cess on these items. The State of Punjab issued a memo to municipal bodies, the cess was levied and …
The appellants, twenty daily‑wage employees appointed in 1980 to Class III and IV posts in the Bihar Health Department, were regularised in 1989 but later faced termination in 1993 after a show‑cause notice. The High Court dismissed their writ petition for regularisation, prompting this appeal. The …
Moulin Rouge Pvt Ltd, a restaurant that provides food, drinks and various services without separately charging for the food, was assessed sales tax and penalty for the years 1974-77 by the Commercial Tax Officer. The company relied on two Supreme Court judgments—Associated Hotels (1972) and Northern …
Mis Anand Commercial Agencies, a partnership engaged in manufacturing groundnut oil, imported oil from Karnataka and was taxed at the higher rate of 6½ paise per rupee under Entry 24(a) of the Andhra Pradesh General Sales Tax Act, 1957. The firm contended that this rate was discriminatory and …
The appellant, a registered dealer in dhoop and agarbatti, was assessed sales tax under Entry 16 of Schedule A of the Punjab General Sales Tax Act, 1948, which listed "cosmetics, perfumery and toilet goods". The issue was whether dhoop and agarbatti fell within the term "perfumery". A single High …
M/s Halari Store, a registered dealer under the Orissa Sales Tax Act, was assessed after its books were rejected by the Sales Tax Officer. The dealer appealed to the Assistant Commissioner, who partially upheld the appeal. The Additional Commissioner then, suo motu, issued notices under Section …
The appellants, Mis Black Diamond Beverages and others, challenged the inclusion of freight or delivery charges in the definition of "sale price" under Section 2(d) of the West Bengal Sales Tax Act, 1954. They argued that the statute only included packaging charges and that, because Section 2(h) of …
The appellant, Kalyani Breweries Ltd., collected deposits on beer bottles, refunded deposits on return, and transferred unrefunded amounts to a "Bottle Deposit Forfeited" account. The Commercial Tax Officer treated the forfeited amount as sales revenue and levied sales tax, which was upheld by the …
The assessee, M/s Universal Exporters, applied for blank Form III‑A under Rule 12A(5) of the Uttar Pradesh Sales Tax Rules to rebut the presumption of sale to a consumer under Section 3‑AAA of the Uttar Pradesh Sales Tax Act. The Sales Tax Officer rejected the application, holding that the …
The petitioner filed a Special Leave Petition before the Supreme Court seeking to compel the Patna High Court to initiate contempt proceedings against the respondents for alleged non‑compliance with a prior order. The High Court held that the order had been complied with, declined to entertain the …
Mohan Breweries & Distilleries Ltd. and others manufacture Indian Made Foreign Liquor (IMFL) under licences, while the Tamil Nadu State Marketing Corporation (TASMAC) has exclusive wholesale rights. The appellants argued that, under Rule 22 of the Tamil Nadu Indian Made Foreign Spirits (Manufacture) …
M/s Embee Corporation entered into a contract with the Directorate General of Supplies & Disposal (DGS&D) to import carbamite from West Germany for use in a government explosives factory. The importer claimed exemption from Central Sales Tax, arguing that the sale was in the course of import under …
Tata Davy Ltd was declared a sick industrial company under the Sick Industrial Companies (Special Provisions) Act, 1985 and a reconstruction scheme was sanctioned by the Board. The company had arrears of sales tax under the Orissa Sales Tax Act, 1947, and the State sought attachment of its property …
Upper Ganges Sugar Mills Ltd donated Rs 25,000 to the Vishwa Mangal Trust and claimed a deduction under Section 80G of the Income Tax Act, 1961. The Income‑Tax Officer initially allowed the deduction, but the assessment was later reopened under Section 147(b) and the claim was disallowed. The …
The assessees, T.V.L. Nilsin Industries, challenged the classification of ultramarine blue for sales tax purposes, arguing it should be taxed as a chemical under Item 138 of the Tamil Nadu General Sales Tax Act, 1959. The Sales Tax authorities classified it as a pigment under Item 110, making it …
GTC Industries Ltd., a cigarette manufacturer, was served with three show cause notices demanding excise duty for different periods and factories. The High Court allowed the revenue to adjudicate the first notice but ordered that the adjudication order not be communicated to the assessee, later …
India Carbon Ltd. and other appellants, manufacturers of petroleum coke, were liable to pay Central Sales Tax under the Central Sales Tax Act, 1957 on inter‑state sales. They delayed payment and the Assam Sales Tax authorities demanded interest under Section 35A of the Assam Sales Tax Act, 1947. The …
M/s Tuticorin Alkali Chemicals and Fertilizers Ltd., a newly incorporated heavy‑chemical manufacturer, raised term loans for setting up its plant and invested surplus funds in short‑term bank deposits before commercial production began. The company earned interest on these deposits and claimed that, …
The appellant, a returning resident from Dubai, imported a used Volvo car under the Transfer of Residence Rules and paid customs duty based on an assessable value of Rs 53,305.44. The customs authorities later issued a show‑cause notice under Section 20(1) alleging a short levy, re‑valuing the car …
