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Supreme Court Allows Appeal for Trade Tax Exemption for New Industrial Unit Due to Compliance with Statutory Requirements. Exemption Notification Interpreted Liberally as Allotment Letter Satisfied Legal Criteria Under Section 4-A of UP Trade Tax Act, 1948....

The dispute arose from the interpretation of an exemption notification under the UP Trade Tax Act, 1948, concerning the appellant, a private limited company that commenced production of fire bricks. T...

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Supreme Court Allows Appeal in Specific Performance Case with Directions for Compensation. The court found that the sale deed executed in favor of the appellant was invalid due to lack of charity commissioner permission and that the plaintiff was entitled to specific performance....

The dispute arose from a specific performance suit filed by the plaintiff against the appellant, who was the defendant in the original suit. The plaintiff had purchased leasehold rights and a superstr...

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Supreme Court Allows Appeal in Employment Dispute Over Back Wages — Clarifies Principles Governing Employment Rights. The court found that the respondents had no legal right to be appointed as investigators after accepting lower posts and that back wages with retrospective effect were not warranted....

The dispute arose from an appeal concerning the entitlement of certain employees to be appointed as investigators and to receive back wages after their engagement as clerks. The appellant, M/s. Laxmi ...

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Supreme Court Upholds Conviction in Murder Case Due to Excessive Use of Force. Conviction under Section 304 Part I IPC Confirmed as Evidence Established Guilt Beyond Reasonable Doubt....

This case involved an appeal by Moorthy against his conviction under section 304 Part I of the Indian Penal Code (IPC) for the murder of Murugan. The incident occurred on 18.5.1988 at a government hos...

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Supreme Court Allows Employment Accommodation for Terminated Employee Due to Medical Unfitness. Court Directed Accommodation in Another Department with Salary Protection under Article 142....

The case involved a dispute regarding the termination of the appellant's employment as a Junior Engineer due to medical unfitness related to color blindness. The appellant was appointed on 3rd August ...

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Supreme Court Acquits Accused in Rape Case Due to Lack of Common Intention. Conviction Set Aside as Evidence Failed to Establish Common Intention Under Section 376(2)(g) IPC....

The case involved an appeal against the conviction of the appellants for rape under Section 376(2)(g) of the Indian Penal Code, 1860, following a judgment by the Rajasthan High Court that overturned t...

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Supreme Court Allows Appeal for Fresh Decision by High Court Division Bench Due to Lack of Reasoned Order. Division Bench's Affirmation Lacked Adequate Reasoning, Necessitating Remand for Fresh Consideration....

The case involved an appeal against an order passed by a Division Bench of the High Court of Kerala, which had affirmed a decision made by a Single Judge. The Supreme Court noted that the Division Ben...

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Supreme Court Upholds Tax Assessment in Sales Tax Dispute — Credit Notes Included in Taxable Turnover. The court affirmed the Revenue's position that credit notes issued by manufacturers are part of the taxable turnover under the Andhra Pradesh General Sales Tax Act, 1957....

The dispute arose from the assessment of sales tax on liquor distributors in Andhra Pradesh. The appellants, M/s. Andhra Agencies and others, challenged the dismissal of their revision petitions and s...

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Supreme Court Remits Writ Petition for Fresh Consideration in Entry Tax Dispute Due to High Court's Erroneous Dismissal. High Court's Summary Dismissal Found Erroneous as it Failed to Address Substantive Issues Raised by Appellants....

The dispute arose from a challenge to an order passed by the West Bengal Taxation Tribunal regarding the collection of entry tax from the respondent, Sunrise Timber Company. The respondent filed an ap...

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Supreme Court Dismisses Appeal Against Confiscation of Vehicle Under Indian Forest Act — No Merit Found in Appellant's Claims. The court upheld the confiscation of a truck involved in transporting illicit timber under Section 61-A of the Indian Forest Act, 1927, due to the appellant's failure to prove lack of knowledge or connivance....

The case involved an appeal against the judgment of the Bombay High Court, which dismissed a writ petition challenging the confiscation of a truck under the Indian Forest Act, 1927. The appellant, the...