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Supreme Court Allows Appeal in Sales Tax Matter — Exemption Validates Single-Stage Taxation. Exemption under Section 10 does not negate liability to tax under Section 5, thus subsequent levy under Section 5A violates single-stage tax condition under Section 15 of the Central Sales Tax Act....

The case involved M/s. Peekay Re-rolling Mills (P) Ltd, a registered dealer under the Kerala General Sales Tax Act, which challenged two show cause notices issued for tax assessments. The appellant ha...

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Supreme Court Dismisses Appeal Challenging Office Memorandum on Promotion Examinations. The court affirmed that an interview cannot substitute a qualifying examination as prescribed under Rule 9(ii) of the U.P. Service of Engineers (Building and Roads Branch) Class-II Rules, 1936....

The appeal arose from a challenge to an office memorandum issued by the State of U.P. regarding the promotion of diploma holder Junior Engineers to Assistant Engineers without a qualifying examination...

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Supreme Court Dismisses Appeal in Murder Case Due to Insufficient Evidence for Acquittal. The court found that the nature of ante-mortem injuries and the circumstances of the death indicated murder under IPC Section 302....

The case involved an appeal by the husband of the deceased, Leelabai, who was found dead in their matrimonial home shortly after their marriage. The post-mortem examination revealed multiple ante-mort...

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Supreme Court Dismisses Appeal Against Conviction for Rape — Upholds Findings of Lower Courts. The court affirmed that the evidence of penetration established the offence of rape under Section 376 IPC....

The case involved an appeal against a conviction for rape under Section 376 of the Indian Penal Code, 1860. The appellant, Ramkripal, was found guilty by the Trial Court and sentenced to seven years o...

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Supreme Court Allows Appeal in Dowry Death Case Due to Insufficient Evidence of Cruelty. The court found no evidence of cruelty or harassment in connection with dowry demand, which is essential to establish dowry death under Section 304B of IPC....

The case involved an appeal by the appellants against a conviction for dowry death and related offences. The appellants were accused of causing the death of Rupali, who was married to appellant Biswaj...

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Supreme Court Remits Matter to Tribunal for Fresh Decision on Customs Classification. The court found that the authorities below did not consider the integrated nature of the apparatus and remitted the matter to the Tribunal for a fresh decision....

The case involved a civil appeal filed by M/s Sterlite Industries (India) Ltd against an order by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the classification of a Fu...

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Supreme Court Dismisses Appeal on MODVAT Credit Entitlement — Clarifies Procedural and Substantive Rights....

The case involved a civil appeal filed by the Commissioner of Central Excise, Madras against M/s Home Ashok Leyland Ltd regarding the entitlement to MODVAT credit on differential duty paid. The disput...

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Supreme Court Upholds Classification of Goods Under Central Excise Act — Key Determination on Duty Exemption....

The case involved appeals filed by M/s Amrit Agro Industries Ltd. against the Commissioner of Central Excise regarding the classification of roasted peanuts and moongfali masala mazedar for excise dut...

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Supreme Court Dismisses Appeal Against Conviction for Murder and Rape Due to Sufficient Circumstantial Evidence. Conviction Upheld Based on Extra Judicial Confession and Presence of Accused at the Scene....

The case involved the appellant, Akhlaq, who was convicted for the murder of his acquaintance Asha under Section 302 read with Section 34 of the Indian Penal Code. The incident occurred on July 31, 19...

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Supreme Court Directs State in Education Reform Case — State Ordered to Prioritize Recruitment of Trained Teachers. Court Found State's Previous Undertakings Regarding Teacher Recruitment Were Not Fully Implemented....

The case involved a contempt petition filed by Nand Kishore Ojha against the State of Bihar regarding the recruitment of trained teachers. The petitioner argued that the State had failed to implement ...