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305 judgments · newest first · showing 1–200
The State of Madhya Pradesh issued a 1981 notification exempting certain classes of dealers from sales tax, but the Director of Industries denied certificates to flour and dal mill units on the ground that they were "traditional industries" excluded by earlier subsidy schemes. The assessees argued …
The Vijayawada Municipal Council originally levied property tax under the Andhra Pradesh (Andhra Areas) District Municipalities Act, 1920. After the Andhra Pradesh Municipalities Act, 1965 repealed the old Act, the State Government issued several General Orders directing the council to levy tax …
The Delhi Transport Corporation (DTC) terminated the services of three permanent employees under Regulation 9(b) of the Delhi Road Transport Authority (Conditions of Appointment and Service) Regulations, 1952, which allowed termination by one month's notice or pay in lieu thereof without assigning …
The appellant, a permanent commissioned officer, was tried by a General Court‑Martial for alleged fraud and misconduct and was dismissed from service. The findings and sentence were confirmed by the Chief of the Army Staff, and the appellant's post‑confirmation petition under section 164(2) of the …
The Chhetriya Pardushan Mukti Sangharsh Samiti filed a letter alleging that an oil mill and a refinery in the Sarnath area were causing severe air and water pollution, leading to health hazards and ecological damage, and treated the letter as a writ petition under Article 32. The respondents, …
The Supreme Court considered appeals by Ashoka Marketing Ltd. and other tenants whose leases in premises owned by nationalised banks and the Life Insurance Corporation had expired and who were facing eviction under the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 as well as …
Northern Corporation imported MSCR defective sheets in 1984 and stored them in a customs warehouse. The Income Tax Department imposed a ban under Section 132(1) of the Income Tax Act, 1961, preventing the goods from being cleared. After the ban was lifted in 1988, customs demanded payment of duty at …
Laminated Packings (P) Ltd. lamination of duty‑paid kraft paper with polyethylene produced polyethylene‑laminated kraft paper. The issue was whether this process amounted to "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944 and thus attracted excise duty. The Collector …
Smt. Kusum Lata Singhal, a tobacco stockist, challenged the seizure of her books and jewellery after a search under Section 132 of the Income Tax Act was deemed unauthorized. Her husband, R.K. Singhal, was simultaneously prosecuted under Section 132(5) and claimed the jewellery belonged to him as …
The petitioners, retired railway employees who had opted for the Contributory Provident Fund (CPF) scheme, challenged twelve Railway Board notifications that allowed certain CPF retirees, after specified cut‑off dates, to switch to the pension scheme while denying the same option to other similarly …
M/s Dabur India Ltd. manufactured a homeopathic toothpaste called Homeodent for M/s Sharda Boiron Laboratories between 1985 and 1988 and paid excise duty under the Central Excises & Salt Act, 1944. The State Excise authorities later claimed that Homeodent contained alcohol (through mother‑tincture) …
K.R. Sadayappan, a film distributor, purchased a plot of land in his son's name for a total consideration of Rs.1,40,000, but his wealth statement omitted this investment and his return showed only Rs.80,000. The Income Tax Officer treated the unaccounted Rs.18,750 as undisclosed income and imposed …
The respondent's truck was seized by police on 10 December 1974 for an alleged violation of the Essential Commodities Act, 1955 that purportedly occurred on 15 March 1972. The respondent sought the vehicle's return through petitions before the Madhya Pradesh High Court, which held that Section 6A of …
The Supreme Court considered a batch of eighteen appeals concerning the meaning of "retrenchment" under Section 2(oo) of the Industrial Disputes Act, 1947. The petitioners (workmen) argued that the term should be given its wider literal meaning – termination of service for any reason other than …
The appellant, Indian Textile Paper Tube Co. Ltd., imported goods that were initially classified under a higher duty heading and later obtained a refund order after the Appellate Collector re‑classified them under a lower duty heading. The Central Government, exercising suo motu power under Section …
The case concerned the implementation of the 1974 and 1982 India‑Bangladesh agreements concerning the lease of a small tract of land (Teen Bigha) to enable Bangladesh’s access to its enclaves Dahagram and Angarpota. The petitioners argued that the agreements amounted to a cession of Indian territory …
M.C.S. Rao, born in Andhra Pradesh and belonging to the Gouda community, held a Scheduled Tribe certificate and applied for MBBS seats in Maharashtra seeking reservation benefits. His application was rejected because the Gouda community is not listed as a Scheduled Tribe in Maharashtra. The …
The case involved engineers of the Maharashtra Service of Engineers contesting the seniority and promotion rules that distinguished between direct recruits and promotees (officiating Deputy Engineers). The Supreme Court examined whether continuous officiation should count for seniority under …
The petitioners, SC/ST law graduates, challenged Haryana's Rule 8 which required a uniform 55% aggregate mark for all candidates in the Judicial Service examination, alleging it denied them equality of opportunity despite a 20% reservation. The State argued the mark ensured efficiency. The Supreme …
Andhra Steel Corporation, a dealer under the Karnataka Sales Tax Act, purchased iron scrap both within and outside Karnataka to manufacture steel products. The Act's Section 5(4) together with Schedule IV, Item 2 and Explanation II (applicable before 1‑April‑1978) exempted sales of steel semis made …
The petitioners, owners of agricultural land, had sold portions of their holdings under agreements of sale and had delivered possession to the purchasers in part performance, but no conveyance deed was executed. The issue was whether such land could be excluded from the owners' "holding" under …
The petitioners, former temporary employees of the Oil and Natural Gas Commission (ONGC) who were absorbed into the statutory body after the ONGC Act, 1959, claimed a right to a pension in addition to the benefits of the Contributory Provident Fund (CPF). They relied on Section 13(1) of the ONGC Act …
The Collector of Central Excise, Calcutta filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) against an order of the Divisional Assistant Commissioner, relying on a general authority dated 24 September 1986 and a note‑sheet order of the Collector. The Tribunal …
B. Krishna Bhat filed a writ petition under Article 32 of the Constitution seeking a direction to the State of Karnataka to enforce total prohibition and to declare a clause of the Karnataka Excise Rules, which grants a monopoly on liquor distribution to a state‑specified company, unconstitutional. …
The petitioner was caught with contraband gold worth Rs 20 lakhs, which was confiscated by customs. The assessing officer added the value of the gold to the petitioner’s income under Section 69‑A of the Income‑Tax Act, treating it as income from an undisclosed source. The Appellate Assistant …
The petitioners, Group‑A Income‑Tax officers promoted from Group‑B, challenged the 1973 Seniority Rules and the accompanying seniority list, alleging that the rules were based on a mistaken finding that promotions exceeded the statutory quota and that the classification of officers into Group‑A and …
The petitioners, owners of sugar mills in Uttar Pradesh, challenged the Central Government's notifications fixing levy‑sugar prices on a zonal basis under Section 3(3‑C) of the Essential Commodities Act, 1955, alleging that the price‑fixation was arbitrary, discriminatory and violative of Article …
Mahabir Auto Stores, a partnership firm that had been distributing Indian Oil Corporation's (IOC) lubricants since 1965, filed a writ petition under Article 226 seeking a mandamus directing IOC to continue supply after the corporation abruptly stopped deliveries on 27 May 1983. The High Court …
The petitioners, a language advocacy society and several students, filed a writ under Article 32 seeking a direction that pre‑medical and pre‑dental entrance examinations be conducted in Hindi and other regional languages, alleging that the exclusive use of English violated Article 29(2) of the …
M.K. Iyer, a landowner in Kanyakumari district, held more than 30 standard acres and filed a return under the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961. The Authorised Officer determined his family size and allowed him 30 acres plus stridhana for his wife and daughter, …
The landlord Suresh Chand let a premises completed in 1967 to tenant Gulam Chisti and filed an eviction suit on 27 May 1972, before the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 came into force on 15 July 1972. The tenant later deposited the arrears of rent and costs …
The State Government took over a hospital that was run by the Zamindar of an impartible estate and claimed recovery of endowment amounts (Rs 1,00,000 for the hospital and Rs 1,00,000 for a charitable fund) with interest at 6% per annum from the compensation paid on abolition of the estate under the …
The State of Andhra Pradesh entered into a contract with contractor R.V. Rayanim for constructing an earth dam. A dispute led to arbitration, where the arbitrator issued a non‑speaking award of Rs.19.39 lakhs in favour of the contractor, mentioning consideration of escalation damages but not …
The Supreme Court examined the constitutional validity of the Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985, which gave the Central Government exclusive authority to represent all victims of the 1984 Bhopal gas tragedy in litigation against Union Carbide. The Court held that the Act was …
The Supreme Court examined several writ petitions challenging state notifications that granted sales‑tax exemptions to new manufacturing units in Uttar Pradesh, Punjab and other states. The petitioners, dealers of imported cinematographic and electronic goods, claimed the exemptions discriminated …
The landlord filed an eviction suit in 1970 against tenant K.M.M. Shetty and others, which was decreed in his favour. The Supreme Court allowed the tenant to remain in possession until 31 March 1989 on condition that he and his employees file an undertaking to vacate thereafter. In early 1989 a …
World Wide Agencies Pvt. Ltd. and its director Mrs. Amrit Kaur Singh appealed against a Delhi High Court order that allowed the widow and children of the deceased shareholder S.K. Desor to file a petition under Sections 397 and 398 of the Companies Act, 1956 (and alternatively for winding up). The …
The appellants, dealers in tamarind in Andhra Pradesh, purchased tamarind from Orissa, paying tax there, and brought it into the state for sale. An amendment to the Andhra Pradesh General Sales Tax Act, 1957 (Act 19 of 1986) moved tamarind bought outside the state to the First Schedule, taxing it at …
The Collector of Central Excise appealed against a Tribunal order that held Decent Dyeing Co. not liable for the differential excise duty on base acrylic yarn used for texturising. The dyeing company paid duty at Rs 10 per kg under Notification No. 125/75‑CE, assuming the base yarn’s duty had …
The dispute concerned a garden and temple complex in Jaipur claimed as community property of the Darjee (tailors) community. The appellant, Kalyan Singh, challenged a decree that had upheld the plaintiff’s title based on a 1916 will and an 1875 sale deed. The Supreme Court examined whether the …
The contractor Dandasi Sahu claimed payment for work and interest before an arbitrator, later filing a supplemental claim and a consolidated abstract totalling Rs.31.44 million. The arbitrator awarded a lump sum of Rs.25.00 million with 9% interest, which the State of Orissa challenged. The High …
Swadeshi PolytEx Ltd., a manufacturer of polyester fibre, used ethylene glycol (tariff item 68) and DMT in its process, which also generated methanol and other waste. The company claimed a set‑off of the excise duty paid on the glycol under exemption notification No. 201/79, as amended by …
The Marwar Tent Factory supplied 1,500 tents to the Defence Services under a contract that stipulated delivery F.O.R. Jodhpur. After dispatching the consignment by rail, the Commandant of the C.O.D. at Kanpur claimed that 224 tents were missing and deducted their price from the amount due. The …
Parekh Automobiles Ltd. (respondent No.1) obtained petroleum products from Indian Oil Corporation (respondent No.2) at a depot inside Jodhpur municipal limits, which were then re‑exported to the dealer's outlet at Dangiawas outside the limits. The Jodhpur Municipal Council claimed octroi was payable …
Pond's India Ltd., a manufacturer of talc and face powder, claimed a deduction for the cost of secondary packing (master cartons) used for transporting small packs to wholesale dealers. The claim was initially approved but later disallowed by the Assistant Collector, who treated the outer cartons as …
The Supreme Court examined whether the Haryana General Sales Tax Act, 1973 (as amended) and the Bombay Sales Tax Act, 1959 (section 13‑AA) could levy a tax on the despatch of manufactured goods to a dealer’s own branches outside the State. It held that the taxable event under both statutes is the …
The appellant, a contractor, entered into a contract for constructing an embankment but failed to complete the work, leading to contract termination by the respondents. He filed an arbitration claim (Case No. 132 of 1980) seeking rate enhancement, interest and costs, while the respondents filed a …
HMM Ltd., a manufacturer of Horlicks malted milk powder, imported the powder in bulk drums into Bangalore, repackaged it into small bottles and exported most of it outside the municipal limits. The company paid octroi duty on entry but claimed a refund, arguing that the goods were not used, consumed …
Wallace Flour Mills Co. Ltd., a manufacturer of food products, claimed that stocks of goods fully manufactured before the Finance Bill 1987-88 made them dutiable (effective 1 March 1987) should be cleared duty‑free as pre‑budget stocks. The Assistant Collector, the Collector (Appeals) and the …
Gurbachan Singh filed a special leave appeal after the Punjab & Haryana High Court acquitted Satpal Singh and others of abetment to suicide under Section 306 IPC. The deceased, Ravinder Kaur, had allegedly committed suicide by self‑immolation after severe dowry‑related harassment and taunts by her …
The firm Ganpat Ram Rajkumar was ordered by the Supreme Court to vacate a shop in Narnaul within six months, on the condition that it filed a "usual undertaking" confirming possession and delivery of vacant possession. The firm failed to file any undertaking and did not vacate the premises. The …
Punjab Anand Lamp Industries manufactured printed sleeves for packing electric bulbs and tube lights. The Collector of Central Excise classified these sleeves as items under Tariff Item 17(3) and demanded excise duty. The Customs, Excise & Gold (Control) Appellate Tribunal held that the sleeves …
Koch Navigation chartered its vessel to Hindustan Petroleum for oil transport. A dispute was referred to a single arbitrator in London, who awarded a principal sum, interest, and ordered the costs of the arbitration reference to be paid by the respondent, to be determined by agreement or, failing …
The petitioner challenged his preventive detention under Section 3(2) of the National Security Act, 1980, arguing that the order dated 15 April 1988 was executed after an unreasonable delay (arrest on 2 October 1988) and that the grounds cited were not genuinely related to public order and were …
The appellants, tenants of a premises in Bijnor, were sued for eviction in 1967 under the Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947, on the ground that they had made material alterations to the building. Lower courts held the alterations were material and ordered eviction; the …
Eastend Paper Industries Ltd. manufactured various papers, including wrapping paper, and removed 4,000 kg of wrapping paper from its factory without paying excise duty. The Revenue issued a show‑cause notice under Rules 9(1), 173‑F and 173‑G of the Central Excise Rules, 1944, alleging duty evasion. …
Hindustan Polymers, a manufacturer of fusel oil and styrene monomer, sold most of its product in bulk via tankers, but occasionally delivered it in drums that were supplied by the buyers at no charge. The Revenue issued show‑cause notices demanding that the value of these drums be added to the …
Padmini Products, a manufacturer of agarbatis and dhoop sticks, claimed exemption from excise duty and licensing on the ground that the products were "handicrafts" under Notification 55/75 and thus exempt under Notification 111/78. The Collector rejected the claim, holding the items were not …
The respondent, Ambalal Sarabhai Enterprises, manufactured sorbitol and also produced starch hydrolysate, which it used internally. The Collector of Central Excise claimed that the hydrolysate was glucose, fell under Item 1‑E of the Central Excise Tariff and was liable to excise duty. The respondent …
The Ossein and Gelatine Manufacturers' Association appealed to the Supreme Court against the Central Government’s order granting Modi Alkalies and Chemicals Ltd permission to set up an ossein and gelatine plant in Rajasthan under Section 22 of the Monopolies and Restrictive Trade Practices Act, …
The petition under Article 32 sought relief for Gyasi Ram, a death‑row inmate whose mercy petitions had remained pending for about eight years due to administrative delays, including the pending petition of his accomplice Daya Ram. The Supreme Court examined whether such inordinate delay in …
The Cardamom Planters Association, a society registered under the Societies Registration Act, acted as a commission agent/auctioneer for cardamom growers, collecting a 1% commission on sales. It was assessed for sales tax and a surcharge under the Kerala General Sales Tax Act, 1963 and the Kerala …
The appellant, successor to the original mortgagor, filed a suit for redemption of a property mortgaged on 22 May 1886. The suit was filed on 28 December 1968, well after the 60‑year limitation under the Limitation Act, 1908, but the appellant argued that a sale deed dated 1 November 1913 contained …
Non‑graduate Excise Preventive Officers challenged an amendment to Special Rule 2 of the Kerala Excise & Prohibition Subordinate Service Rules that introduced a 1:3 ratio favouring graduates for promotion to Second Grade Excise Inspector. The Kerala High Court and a Division Bench held the amendment …
The Supreme Court examined the validity of the Controller of Capital Issues' (CCI) consent to Reliance Petrochemicals Ltd.'s (RPL) issue of fully convertible debentures, which petitioners alleged was granted with undue haste, without proper application of mind, and in violation of non‑statutory …
Playworld Electronics Pvt. Ltd. manufactured wireless sets, tape recorders and tape players that were unbranded in its price list but were sold exclusively under the "Bush" brand to Bush India Ltd. and its authorised dealers. The Revenue issued a Show‑Cause Notice alleging that Bush India was a …
Purolator India Ltd., a manufacturer of filters, declared its assessable value for excise duty based on the price at which it sold the goods to its customers under various brand names. The Revenue issued show‑cause notices demanding that the assessable value be computed on the basis of the price at …
Hind Lamp Ltd., a manufacturer of electric lamps, sold its entire output to five customer companies under the latter's brand names. The Central Excise authorities argued that the value for excise duty should be based on the price at which these customers subsequently sold the lamps to wholesale …
Snow White Industrial Corporation, a Madras partnership manufacturing paint, entered into a written agreement with Gillanders Arbuthnot & Co., a Calcutta firm, designating Gillanders as the "sole selling agents" for its product across India. The agreement contained clauses for return of unsold stock …
The appellant, DWARKADAS MARFATIA & SONS, had been a tenant of the Bombay Port Trust since 1932 for a portion of a plot that was later re‑constituted. The Trust, exempt from the Bombay Rents Act, decided to allocate the entire re‑constituted plot to another tenant, Dhanji Mavji, terminating the …
The petitioners challenged a Central Government notification dated 15 December 1986 that, under Section 87 of the Punjab Reorganisation Act, 1966, extended the East Punjab Urban Rent Restriction (Amendment) Act, 1985 to the Union Territory of Chandigarh. The core issues were whether Section 87 …
The Collector of Central Excise appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal which had held that hydrogenated rice bran oil manufactured by Jayant Oil Mills Pvt. Ltd. fell under Tariff Item 12 of the Central Excise Tariff. The Department argued that the …
Lachhman Dass and Ram Lal entered into an arbitration agreement to settle a land dispute. The arbitrator awarded that half of the appellant's share in the land would now belong to the respondent, effectively creating a new right in immovable property valued over Rs 100. The award was filed for …
The appellants, Carona Shoe Co. Ltd. and another, were tenants of a shop that had been let out by a mortgagee who held the property under a mortgage from the owner. After the owner redeemed the mortgage, the mortgagee and a subsequent mortgagee sued to recover possession of the shop, and the trial …
The Food Corporation of India (FCI) entered into a contract with Joginderpal to supply paddy for shelling into rice at a 70% yield, with a shelling charge of Rs 2.20 per quintal. A dispute led to the appointment of an arbitrator who, in a speaking award dated 22 January 1982, disallowed FCI's claims …
Jaishri Engineering Co. applied for a central excise licence to manufacture goods classified under Tariff Item 68 and claimed exemption under notifications 89/79‑CE and 105/80‑CE. The Excise Department later issued a show‑cause notice alleging that the company had manufactured and removed 14,88,838 …
The Collector of Central Excise, Madras filed statutory appeals against orders of the Customs, Excise and Gold Control Appellate Tribunal and sought condonation of delay for those appeals. A Single Judge of the Supreme Court dismissed the condonation applications under Order VI Rule 2(14) of the …
The landlord sued the tenant for eviction under the Rajasthan Premises (Control of Rent and Eviction) Act, 1950, alleging (i) parting with possession of the shop roof by installing an advertisement board, (ii) material alteration of the premises by fixing the board with iron angles, and (iii) …
The Prabha Manufacturing Industrial Co‑operative Society was allotted an "industrial plot" with a self‑constructed shed by the Custodian of Evacuee Property in 1949. The Society later sought a permanent allotment, but the Custodian sold the land at auction in 1960 to the predecessor of Banwari Lal. …
Sudarsan Trading Co. entered into a construction contract with the Government of Kerala which was later cancelled, leading the parties to refer their disputes to the arbitrator named in the agreement. The arbitrator issued three non‑speaking awards granting the contractor claims totalling Rs.31.15 …
The respondent, ChempHar Drugs, manufactured patent and proprietary medicines and pharmacopoeia preparations and claimed exemption from excise duty under Notification 71/78, but omitted the value of goods falling under Tariff Item 68 in its declaration. The Collector issued a show‑cause notice and …
P.K. Mittal, a permanent officer of Punjab National Bank, submitted a resignation on 21 January 1986, giving three months' notice and specifying that it would take effect on 30 June 1986. The bank, however, accepted his resignation on 7 February 1986, waiving the notice period and relieving him …
The respondents, dealers in hides and skins, claimed that leather splits and coloured leather fell within entry 14(1)(iii) of the Central Sales Tax Act, 1956 – "hides and skins, whether in a raw or dressed state" – and were therefore entitled to the concessions of section 15. The assessing authority …
The assessees, Super Cotton Bowl Refilling Works, repaired and refilled cotton bowls used in textile calendering machines and sought a declaration under section 35 of the Uttar Pradesh Sales Tax Act, 1948 that their activity did not constitute "manufacture" or "sale". The Commissioner of Sales Tax …
Shakti Estates and Shanmugha Estate, firms of ten individuals, leased reserve forest land to develop coffee and cardamom plantations. To clear the forest they felled unwanted trees and sold the resulting firewood, sized timber, sleepers and charcoal. The State of Tamil Nadu claimed the turnover from …
Bhor Industries Ltd., a manufacturer of crude PVC films used as intermediate inputs for leather cloth, laminated jute mattings and PVC tapes, claimed that the films were non‑marketable and therefore not liable to excise duty. The Appellate Collector (1974) accepted this view, but the Assistant …
The appellant filed a composite settlement application under section 245C of the Income Tax Act for assessment years 1948-49 to 1975-76. The Commissioner objected to settlement for the years 1948-49 to 1959-60 and the Settlement Commission rejected those years on 24 August 1977 without affording the …
The Supreme Court clarified the method of computing the assessable value of processed fabric for Central Excise duty. It held that the assessable value equals the value of the grey cloth in the processor's possession plus the value of the job‑work performed and the processor's manufacturing profit …
Vishwanath Sood contracted with the Union of India and the State of Himachal Pradesh to construct a Farmers' Community Centre. The contract contained Clause 2, which imposed a penalty compensation for delay to be determined solely by the Superintending Engineer, and Clause 25, which provided for …
A. Viswanathan, a printer, entered into contracts with universities to print examination question papers. The demand notes itemised charges for printing, block making, packing, handling, delivery, postage and the value of paper separately. The Assessing Officer and later the Tribunal treated the …
The Gujarat Water Supply & Sewerage Board entered into contracts with Unique Erectors for a water‑supply scheme and later referred disputes arising under clause 30 of the contract to arbitration. A sole arbitrator was appointed, decided the arbitrability of the claims, and issued a lump‑sum award on …
Auto Tractors Ltd imported three consignments of tractor components and cleared them with a DGTD certificate that referenced Notification No. 179/80, thereby receiving a smaller customs duty concession. The company later discovered it was eligible for a larger concession under Notification No. …
P.M. Paul, a contractor, entered into a two‑phase construction contract with the Union of India. A dispute arose over the handover of the site and alleged delays, leading the parties to invoke the arbitration clause in the contract. The Supreme Court appointed a former judge, Justice V. Khalid, as …
The State of Uttar Pradesh sought to acquire land for a market yard under the Land Acquisition Act, 1894, issuing a Section 4 notification and a Section 6 declaration on the same day after the 1984 amendment. The landowners challenged the simultaneous issuance, arguing that the amendment to Section …
Pal Singh occupied three rooms and a courtyard in an evacuee property that was later jointly purchased by Sunder Singh and the late Smt. Sham Kaur. In 1975 Sunder Singh filed an eviction suit under section 14(1)(e) of the Delhi Rent Control Act, 1958, claiming a bona‑fide requirement, but the other …
The respondent, Dhanalakshmi Paper and Board Mills, set up a paper‑board factory and began production on 7 May 1964. It claimed a concessional excise duty rate under a Government of India notification dated 1 March 1964, but the revenue department denied the benefit because clause (a) of Proviso 3 …
The landlord served a notice of rent arrears and termination of tenancy by registered post, which was returned undelivered, and subsequently affixed a copy of the notice on the premises. The tenant argued that the statutory requirement under Section 11 of the Jammu & Kashmir Houses and Shops Rent …
The respondent, Protein Products of India Ltd., manufactures ossein and gelatine from crushed bones and claimed exemption from excise duty under the 30 June 1979 notification that listed "crushed bones and bone products" as exempt items. The Customs, Excise and Gold (Control) Appellate Tribunal held …
Jay Engineering Works Ltd., a manufacturer of electric fans, affixed nameplates (tariff item 68) to its fans and claimed proforma credit under Notification No. 201/79‑CE, which allows credit for inputs used in the manufacture of excisable goods. The Assistant Collector disallowed the credit, but the …
Parle Exports (P) Ltd manufactured non‑alcoholic beverage bases such as Gold Spot, Limca and Thumps Up under Tariff Item 68 without a valid central excise licence and was assessed duty and penalty. The company claimed exemption under Notification No. 55/75 CE, which exempts "all kinds of food …
The petitioners and respondents were partners in a firm that had an arbitration agreement. Respondent No.1 filed a suit for dissolution and accounts, and respondent No.9 applied under Section 34 of the Arbitration Act, 1940 for a stay of the suit. The trial court observed that the petitioner …
The petitioners sought a writ under Article 32 of the Constitution, claiming that the management of the Sawai Man Singh II Museum Trust by its Chairman, Lt. Col. Sawai Bhawani Singh, violated public interest and their fundamental rights under Articles 21, 49 and 51A(f). The Court held that the …
Raghu Nath Thakur, the highest bidder for a Benl Country liquor shop in Samastipur, failed to deposit the bid money. The Collector cancelled his bid and, without giving any notice, placed him on a blacklist for future contracts. Thakur challenged the order in the High Court, which upheld it, and …
The plaintiffs sought redemption of a 99‑year mortgage executed in 1943 and possession of the mortgaged urban property from tenants inducted by the mortgagees. The mortgage deed imposed harsh conditions, including a clause that interest on a portion of the loan could be paid only at redemption after …
N.M. Goel & Co., a building contractor, entered into a works contract with the Central Public Works Department (PWD) for construction of a godown. Under clause 10 of the contract, the PWD supplied iron, steel and cement from its stores, retained ownership of the materials, and deducted their value …
U.P. Hotels entered into a bulk‑supply agreement with Agra Electric Supply Co. which was later taken over by the U.P. State Electricity Board (SEB). The SEB unilaterally imposed a uniform tariff under section 49 of the Electricity Supply Act, 1949, withdrawing agreed discounts. The dispute was …
The Supreme Court examined whether the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 (Act 13) applies to cantonment areas in Uttar Pradesh and whether the Central Government’s notifications of 1 Sept 1973 and 17 Feb 1982, issued under the Cantonments (Extension …
Calcutta Steel Industries classified its thin rectangular steel products (thickness <3 mm, width <75 mm) as bars under Central Excise Tariff Item 26AA(ia). The Assistant Collector of Central Excise, and later the Collector, held that the same products fell within the definition of "hoops" and should …
The State of Kerala appealed against the Agro Industrial Trading Corporation, which claimed exemption from sales tax on PVC cloth under item 7 of the Kerala General Sales Tax Act, 1963. The issue was whether the definition of "cotton fabrics" referred to in the Act, taken from the Central Excises …
Kosan Metal Products Ltd, a manufacturer of LPG valves, claimed a set‑off of excise duty on brass rods received from another company under Notification 178/77. The rods were later re‑classified, and the Superintendent of Central Excise issued a show‑cause notice under Rule 10 demanding recovery of …
Andhra Sugar Ltd. manufactured acetic anhydride and claimed refunds of excise duty, asserting that the product was a "drug intermediate" exempt under Notification 55/75 CE (as amended by 62/78 CE). The Assistant Collector allowed the refund, but the Collector (Appeals) reversed the order, and the …
The National Agricultural Cooperative Marketing Federation of India Ltd. entered into two contracts with Swiss firm Alimenta S.A. for groundnut supplies, but a government export ban prevented performance. The first contract contained an arbitration clause, leading Alimenta to invoke arbitration …
The appellants, Jawahar Lal Wadhwa and another, entered into a sale and construction agreement with the respondent, Haripada Chakrobarty, involving monthly instalments and a construction contract. The respondent later repudiated the agreement, leading to a dispute over possession of the property and …
United Offset imported a Colour Scanner Chromagraph C‑299 and initially cleared it under tariff heading 84.35 as "other printing machinery". The Assistant Collector later re‑assessed the goods under heading 90.25(i) and subsequently issued a demand for additional duty, claiming the scanner fell …
The premises in Rae Bareli were originally let to M/s. Dhacca Swastik Aushadhalaya in 1946-47. The Aushadhalaya ceased operations in 1976, but its employee, Hirday Ranjan Chakraborty, continued to occupy the shop and paid rent in the name of the former tenant. The appellant, brother‑in‑law of the …
Manmohan Kaur, a tenant, was ordered by the trial court to deposit rent monthly. She failed to deposit rent for November and December 1986 due to a genuine mistake, believing her son had paid. The landlord sought to strike out her defence under Section 13 of the Bihar Buildings (Lease, Rent and …
Andhra Pradesh Rayons Ltd. manufactures rayon grade pulp and was assessed water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977, which levies a cess on specified industries listed in Schedule I. The Appellate Committee held the pulp industry to be a textile industry, but …
Doordarshan invited proposals for TV serials on themes such as national integration and set detailed guidelines for submission. Fasih Chaudhary (petitioner) submitted a complete proposal on Mirza Ghalib, while Gulzar (respondent No.2) initially sent only a theme letter but later completed his …
The landlord filed a suit for possession of premises under the West Bengal Premises Tenancy Act, 1956. The tenant filed a written statement but later failed to comply with court orders to deposit rent and his defence was struck out under s.17(3) of the Act. The tenant appealed, contending that even …
The petitioner, Juggal Kishore, claimed that lands leased to tenants under the Bombay Tenancy & Agricultural Lands (Vidarbha Region) Act, 1958 should be excluded from his family unit's holdings in the ceiling proceedings under the Maharashtra Agricultural Land (Ceiling on Holdings) Act, 1961. The …
The tenant applied for allotment of a shop after the sole occupying co‑owner vacated it. The Rent Controller allotted the shop to the tenant, but a non‑occupant co‑owner (a landlord) filed a review application under section 16(5) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) …
Reliance Petrochemicals Ltd. obtained consent from the Controller of Capital Issues to issue a large public debenture offering and sought a transfer of multiple pending writs to the Supreme Court under Article 139A. The Court ordered the issue to proceed without hindrance and vacated earlier …
Krishna Carbon Paper Co. manufactured carbon paper and cleared it from its factory in 1979 without paying central excise duty. The Revenue issued a notice demanding duty, arguing that carbon paper was covered under tariff item 17(2) (coated paper) since the 1976 amendment of the Central Excise …
Narne Tulaman Manufacturers Pvt. Ltd. assembled three components – a platform, load cells and an indicating system – to create a complete weighbridge, for which excise duty was imposed under the Central Excises and Salt Act, 1944. The company contended that it only manufactured the indicating …
Mahalaxmi Oil Mills and other assessees claimed that tobacco seed oil and tobacco seed cake were exempt from sales tax under Section 8 of the Andhra Pradesh General Sales Tax Act, 1957, which exempts "tobacco and all its products". The State of Andhra Pradesh contended that the definition of …
Larsen & Toubro Ltd. leased a property consisting of vacant land and a building from a charitable trust in 1951. In 1975 the trust sought possession, and the company claimed protection under Section 9 of the Tamil Nadu City Tenant's Protection Act, 1922, seeking a right to purchase the land. The key …
The petitioners, Suresh Ragho Desai and another, participated in an arbitration proceeding in 1979 without objection and an award was rendered in 1981. They later challenged the award on the ground that it was unreasoned and that relevant documents had not been considered. The Bombay High Court …
Aditya Mills Ltd. produced a yarn called PPRF, made by doubling two plies of polyester spun yarn with one ply of rayon filament yarn. The company claimed that excise duty had already been paid on the component yarns and sought to clear the product under Rule 173B of the Central Excise Rules. The …
The Secretary to the Government of Tamil Nadu sought to enforce a bridge construction contract, while the contractor claimed damages and refund of earnest money. The contract contained an arbitration clause naming the Superintending Engineer of the relevant circle as arbitrator. During arbitration …
Anoop Wines, a dealer in foreign liquor, commenced business on 1 May 1976. A sales‑tax survey directed the dealer to register for the assessment years 1976‑77 and 1977‑78, which it failed to do. The Sales Tax Officer imposed a penalty of Rs.4,500 under Section 15A(1)(g) of the Uttar Pradesh Sales …
The State of Orissa contracted Lall Brothers to complete a minor irrigation project, which was finished late. Disagreements over the final payment led the contractor to invoke the arbitration clause, resulting in the appointment of an arbitrator who awarded a lump sum of Rs. 14.67 lakh with …
The Punjab Public Works Department invited tenders for a high‑level bridge. The lowest bidder, Om Prakash Baldev Krishan, was told by the Executive Engineer that his tender was accepted and was asked to sign a pending agreement within ten days, but no agreement was ever executed and the acceptance …
The landlord, Atma Ram Mittal, filed a suit for possession of a shop he let to Ishwar Singh Punja, relying on Section 1(3) of the Haryana Urban (Control of Rent and Eviction) Act, 1973, which exempts buildings completed after the Act’s commencement for ten years. The building was completed in June …
The State of Maharashtra amended the Bombay Motor Vehicles Tax Act, 1958 to levy a one‑time tax on motorcycles and tricycles, charging fifteen times the annual rate and a higher rate for company‑owned vehicles, with limited refund provisions. The Bombay High Court struck down the amendment as beyond …
The appellants, Indian citizens residing abroad, were caught with large amounts of foreign exchange and were penalised Rs 3 lakhs each under the Customs Act. They appealed the penalty under s.129A, and the Customs Appellate Tribunal, invoking s.129E, reduced the security deposit to Rs 1 lakh each. …
The State of Rajasthan and R.S. Sharma & Co. entered into a construction contract that later led to a dispute. While litigation was pending, the parties agreed to arbitrate, and the arbitrators awarded Rs.75,41,755 to the respondent without providing reasons. The appellant challenged the award on …
Doaba Co‑operative Sugar Mills received an excess‑production rebate of Rs 5,60,679.40 under Notification 108/78. The Superintendent later issued a show‑cause notice for recovery of the alleged excess amount. The Assistant Collector held that no excess existed and that the notice was barred by …
Neelakantan & Bros. Construction entered into contracts with the Superintending Engineer for highway works and a reference for arbitration was made to the then‑incumbent engineer, Mohan. Mohan was transferred before completing the arbitration and his successor, Cornelius, took over the proceedings …
Shroff & Co., a partnership dealing in wines and spirits, imported liquor into Bombay and stored it in a bonded warehouse under the Maharashtra Foreign Liquor (Storage in Bond) Rules. The appellants challenged the inclusion of countervailing duty in the assessable value for octroi, arguing that the …
The importer claimed that wool material it brought in was "wool waste" and therefore exempt from customs duty under Notification 240/76‑cus. An expert committee held the goods were not wool waste, leading the Additional Collector of Customs to levy duty and confiscate the consignment. The importer …
The award in a dispute between Indian Rayon Corp. Ltd. and Raunaq & Co. was filed in the Calcutta High Court on 4 February 1977. The appellant claimed the award had been wrongly filed and sought a notice of filing; the court issued a notice on 30 July 1981. The appellant applied for a certified copy …
Abhay Singh Surana, the landlord of a godown, sued Jayshree Textiles (later amalgamated with Indian Rayon) for eviction and faced a title suit for injunction. He applied under Clause 13 of the 1865 Letters Patent of the Calcutta High Court to have both suits transferred to the High Court, citing the …
Indian Oxygen Ltd., a manufacturer of dissolved acetylene and compressed oxygen gases, supplied the gases in cylinders. Some customers used their own cylinders while others used cylinders supplied by the company, for which the company charged a rental fee and took a deposit on which a notional 18% …
The appellant, Commissioner of Sales Tax, assessed a penalty on the respondent, a roller flour mill dealer, for allegedly realizing excess amounts as wheat purchase tax, sales tax, and octroi beyond what was legally payable under the U.P. Sales Tax Act. The dealer had been authorised by a government …
The State of Uttar Pradesh issued a demand notice for electricity duty on power supplied by Renusagar Power Co. to its wholly‑owned subsidiary Hindalco. The High Court quashed the demand, holding that Renusagar was Hindalco's own source of generation and that the State had not complied with …
Indian Oxygen Ltd., a manufacturer of compressed oxygen and dissolved acetylene, sold its products to government undertakings at rates fixed by the Department of Goods and Services and to other buyers at higher slab‑based prices, also levying delivery, collection, cylinder deposit and rental …
The Supreme Court examined an appeal by the Uttar Pradesh Commissioner of Sales Tax against a decision of the Allahabad High Court that had remitted a sales‑tax exemption dispute to the Tribunal for further evidence. The respondent, a dealer in pulses, claimed exemption under s.30(2) of the U.P. …
Mahalakshmi Glass Works manufactured glass bottles and sold them packed in gunny bags and cartons, which it claimed were durable and returnable, and therefore the cost of such packing should be excluded from the assessable value under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The …
The petitioners, partners of a diamond trading firm, were found by Customs officers to possess over 3,200 carats of diamonds and other valuables after a search based on secret information. The officers seized the goods under Section 110 of the Customs Act, 1962, asserting a reasonable belief that …
The State of Orissa contracted Dandasi Sahu for an irrigation project; after completion and final payment, Sahu claimed extra work and invoked the arbitration clause. The arbitrator awarded Rs 15,23,657 plus interest without giving reasons. The Sub‑ordinate Judge set aside the award, but the Orissa …
The appellant, a private limited company, occupied part of premises owned by United Commercial Bank and challenged an eviction notice issued under the Public Premises (Eviction of Unauthorised Occupants) Act, 1971. The company argued that the Act, as applied to premises of a public‑sector …
The appellant, an executive engineer, was charged under IPC sections 279, 304A and 338 for a fatal jeep accident in Arunachal Pradesh in November 1976. The magistrate initially took cognizance on the date of the police report, but the High Court held that cognizance was only taken on 31 March 1986, …
The petitioners, 75 employees of the Production Control Organisation (PCO) at Kharagpur Railway Workshop, challenged a 1979 memorandum that declared their posts ex‑cadre, alleging that it infringed vested rights and amounted to hostile discrimination compared with the PCO at the Integral Coach …
The landlord sought eviction of the tenant under sections 14(1)(a) and 14(1)(b) of the Delhi Rent Control Act, 1958, alleging that the tenant had part‑ended possession of a residential‑cum‑commercial premises by allowing his sons to run a tent‑house business there. The tenant contended that he …
The appellant, a tenant, occupied four ground‑floor rooms under the East Punjab Urban Rent Restriction Act, 1949. The roof of one room collapsed and the tenant repaired it after obtaining permission under Section 12 of the Act. The landlord sought eviction, first on bona‑fide occupation grounds and …
In 1958 a ten‑year lease was executed between Khaja Midhat Noor (lessor) and Latifur Rehman (lessee) with a right to sub‑lease, which was sub‑leased to Burmah Shell Oil Distributing Co. (petitioner). After the lease expired in 1968 the lessee continued to occupy the premises and pay rent …
The petitioner, Chuharmal, filed an income‑tax return for AY 1974‑75 showing a total income of Rs 3,113. During a customs search in May 1973, 565 foreign watches valued at Rs 87,455 were seized from his bedroom. The Income‑Tax Officer issued notices under s.69A of the Income Tax Act to treat the …
In 1973 the Customs authorities seized 565 foreign wrist watches from the petitioner’s residence and issued a show‑cause notice under section 124 of the Customs Act. The Collector later extended the statutory six‑month period for issuing the notice under the proviso to section 110(2) and imposed a …
The appellant, a former Chief Minister of Maharashtra, was prosecuted for corruption offences under the Indian Penal Code and the Prevention of Corruption Act. The Supreme Court, in an earlier order dated 16.2.1984, suo motu transferred the case from the Special Judge to the Bombay High Court for …
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 …
The dispute involved an arbitration award concerning properties mainly located in Warora, Chandrapur, with a small portion in Nagpur. The arbitrator, a resident of Nagpur, filed the award in the Nagpur Civil Court. The Civil Judge held that only the Nagpur property and the arbitrator's residence did …
The respondent imported a chemical known as 'Sancticizer 429' and challenged the customs duty levied on it. The Assistant Collector classified it as a polymeric plasticizer under heading 39.01/06 of the Customs Tariff Act, 1975, a view upheld by the Appellate Collector. The Customs, Excise and Gold …
Kelvinator of India Ltd manufactures refrigerators and includes a one‑year warranty in the sale price. After the warranty expires, it offers an optional four‑year service contract for the sealed system at a charge of Rs 300‑450 per unit, which 91% of customers accept. The Assistant Collector and …
The petitioner, P.N. Duda, sought initiation of contempt proceedings against former Law Minister P.S. Shiv Shankar for remarks made in a Bar Council speech that allegedly disparaged the Supreme Court. The petition also impleaded the Attorney General, Solicitor General, and a newspaper editor, …
The petitioner and respondent entered into a film distribution agreement on 19 March 1983 that contained an arbitration clause. On 11 March 1985 they executed a second agreement in which the respondent promised to pay Rs 6.5 lakhs and the petitioner would surrender his distribution rights, …
The father and son, both Vaidyas, referred their long‑standing property disputes to an arbitrator, who issued an award on 18 January 1977 which was signed by both parties and contained an endorsement that the award was agreed to and binding. The son later filed an application under section 17 of the …
Sun Industries shipped plywood panels from Calcutta to Colombo and claimed drawback under Section 75 of the Customs Act. The vessel developed engine trouble, returned, and ran aground in Indian territorial waters, after which the cargo was salvaged. The Assistant Collector and Appellate Collector …
The petitioners, a group of PWD contractors, purchased sand, bricks and other materials for repairing public roads under contracts with the Public Works Department. The Revenue assessed purchase tax on the turnover of these materials under Section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, …
The petitioners' lands were targeted for acquisition under the Land Acquisition Act, 1894 through a Section 4 notification followed by a Section 6 declaration. They challenged the notification and declaration, alleging they were not heard and that the notification was issued mala fides. The …
The respondent, S.C. Jain, dealt in Tendu leaves and claimed that all his sales were confined to Uttar Pradesh, denying any inter‑state transactions. The assessing authority, relying on a transport permit (T.P. Form IV) issued by the Forest Department, levied Central Sales Tax on alleged inter‑state …
Indian Oil Corporation (petitioner) sold raw petroleum coke to Indian Carbon Ltd (respondent) under three agreements that provided for shifting of coke and interest on unpaid stock. After payment default, Indian Oil obtained attachment of coke, terminated the agreements and the dispute over interest …
The Union of India entered into four construction contracts with L.K. Ahuja & Co., which were completed and final bills were accepted. Later the respondent claimed a balance of Rs 1,91,137 and sought arbitration, but the government replied that no dispute existed. The respondent filed an application …
The International Airport Authority of India (IAAI) entered into a construction contract that contained an arbitration clause. When disputes arose, the Chief Engineer appointed K.D. Bali as sole arbitrator under the Arbitration Act, 1940. IAAI later challenged the arbitrator’s authority, alleging …
The respondents, manufacturers of cycle lamps and automotive chains, sought to have the factory‑gate price treated as the assessable value for excise duty, arguing that their distributors were not "related persons" under Section 4(c) of the Central Excises and Salt Act, 1944. The Assistant Collector …
The respondent, Kutty Flush Doors & Furniture Co. Ltd., sought classification of sawn and dried timber as non‑excisable, arguing that sawing logs into various sizes does not amount to manufacture. The Assistant Collector and the Collector held that the conversion creates a new article and levied …
The Food Corporation of India entered into a charter‑party with Great Eastern Shipping for bulk cargo transport and later disputed demurrage and overtime charges. The contract required joint arbitration, each party appointing an arbitrator; the appellant’s arbitrator was instructed in writing to …
Major (Retd.) Inder Singh Rekhi constructed 240 Janta houses for the Delhi Development Authority, completing the work on 2 April 1980. After the work was finished, he repeatedly requested the Authority to finalise the bills, sending the first letter on 28 February 1983 and a final notice on 4 …
Asian Paints Ltd. manufactured a product called Decoplast and contested its classification under the Central Excise and Salt Act, 1944. The Revenue classified Decoplast as a plastic emulsion paint under Tariff Item 14(I)(3)(iv), which the appellant challenged, arguing that it was not recognized as …
The appellant, Mohan Lal, leased a shop from the respondent, Jai Bhagwan, under a rent note that stipulated the premises be used for the "business of English Liquor Vend". After the liquor licence was not renewed in 1979, the tenant switched to selling general merchandise. The landlord filed an …
The Municipal Corporation of Greater Bombay fixed a water quota for Nagpal Printing Mills and, under Rule III(d)(i) of the 1976 Water Charges and Sewerage & Waste Removal Rules, billed the mill for a charge equal to one‑tenth of the quota when actual consumption fell short. The mill contested the …
The assessee, Thomas Stephen & Co. Ltd., a ceramic manufacturer, purchased cashew shells, lime shells and other consumed stores which it used as fuel and for kiln maintenance. It claimed exemption from purchase tax under Section 5A(1) of the Kerala General Sales Tax Act, 1963, arguing that the goods …
The Supreme Court considered appeals by Hyderabad Engineering Industries Ltd. and other high‑tension consumers challenging a 1981 notification of the Andhra Pradesh State Electricity Board that required them to receive supply at higher voltages and imposed a surcharge for non‑compliance. The …
Continental Construction entered into a contract with the State of Madhya Pradesh for construction work and later claimed extra costs due to a rise in material and labour prices, alleging the State's delay in work allotment. The Superintending Engineer refused payment and declined to refer the …
The landlords, Rakesh Kumar and Shri Shakti Kumar, leased two shops to Hindustan Everest Tool Ltd. under a lease requiring rent in advance. The tenant fell into arrears for February, March and April 1982, prompting the landlords to serve a reminder notice on 8 March 1982 and a termination notice on …
The appellant, Shiphy International, purchased fresh frog legs, cleaned them and froze them to prevent decay, and then exported the frozen legs, claiming exemption under Section 5(3) of the Central Sales Tax Act, 1956. The State argued that freezing altered the nature of the goods, so the exemption …
The landlord, an advocate, orally let a part of his residential premises comprising servants' quarters and a ground‑floor hall to the tenant for Rs 600 per month, with rent thereafter paid by two cheques—Rs 250 by the tenant and Rs 350 by a trust (Balkunj) of which the tenant was secretary. The …
The petitioners sought a writ of prohibition to stop the further telecast of the TV serial "Tamas", alleging that its content would incite communal violence and violate Articles 21 and 25 of the Constitution as well as Section 5B of the Cinematograph Act, 1952 and IPC sections 153A/153B. The serial, …
The respondents purchased polyester fibre tow, described as "crimpled uncut waste," and cut it into short lengths to produce polyester staple fibre. The Collector held that this conversion constituted manufacture and attracted excise duty, but the Customs, Excise and Gold Control Appellate Tribunal …
The Supreme Court considered multiple suits and special leave petitions concerning whether 10,00,000 shares in Swadeshi Polytex Ltd. and 17,18,344 shares in Swadeshi Mining & Manufacturing Ltd., held by Swadeshi Cotton Mills, along with certain immovable properties in Kanpur, vested in the Central …
The Supreme Court examined whether a further revision by a High Court under Section 115 of the Code of Civil Procedure is permissible against a District Court's revisional order made under Section 20 of the Kerala Buildings (Lease & Rent) Control Act, 1965. Earlier decisions – Aundal Ammal v. …
The Nagar Mahapalika, Bareilly imposed octroi duty on country spirit supplied from a bonded warehouse at a rate of Re 1 per litre, classifying it under Class VI of a 1986 notification as "foreign imported liquor and all kinds of wines made in India." The respondents, licensed retailers of country …
Nat Steel Equipment Pvt. Ltd., a manufacturer of heavy‑duty hospital and industrial canteen appliances, classified fourteen items under Tariff Item No. 68 of the Central Excise and Salt Act, 1944. The Assistant Collector re‑classified items 2‑14 under Tariff Item No. 33C, invoking Explanation‑I and …
The Supreme Court examined whether Explanation II‑A to clause (25) of Section 2 of the Kerala Land Reforms Act, 1964 (as amended by Act 17 of 1972) confers Kudikidappu rights on any person who occupied a homestead or hut between 16 August 1968 and 31 January 1970, irrespective of proof of initial …
The landlords of Prem Talkies obtained vacant possession of the building in 1984 and later intended to let it out as a fully equipped cinema theatre to the Mehrotras. The appellant, Satya Narain Pandey, applied for allotment of the building under the U.P. Urban Buildings (Regulation of Letting, Rent …
The Oriental Coal Corporation, an unregistered coal dealer, was assessed to central sales tax for the years 1967-68 and 1968-69. The Allahabad High Court set aside the assessment, holding that Section 9 of the Central Sales Tax Act, 1956 imposed tax liability only on registered dealers. The State …
Salonah Tea Co. paid taxes under assessment orders issued under the Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1961. The assessments were later declared ultra vires and the tax was held to have been collected without legal authority. The company filed writ petitions under …
Ram Sewak, a tenant, was sued for eviction by his landlord Munna Lal under Section 3(1)(a) of the Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947 for non‑payment of rent for more than three months. The tenant claimed that he had tendered the rent, which the landlord refused to …
Vikram Cotton Mills Ltd., a textile manufacturer, incurred heavy losses and ceased production in 1953. In 1956, under a court‑approved scheme, its plant and machinery were leased to General Fibres Dealers for Rs 2.5 lakh per year for ten years (renewable) to generate income for creditors and enable …
The Food Corporation of India (appellant) hired Sureendra, Devendra & Mohendra Transport Co. (respondent) as a transport contractor under three written agreements. Disputes over demurrage, wharfage and shortage charges were referred to an arbitrator pursuant to an arbitration clause. The arbitrator …
