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Supreme Court Dismisses Appeal Against Conviction for Murder — No Merit Found in Arguments. The court upheld the conviction under Section 302 IPC based on credible eyewitness testimony and established identity....

The case involved an appeal by Munney @ Rahat Jan Khan against his conviction for murder under Section 302 IPC, following a judgment by the High Court of Allahabad. The appellant, along with another a...

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Supreme Court Allows Amendment of Written Statement in Civil Suit — Upholds Right to Fair Trial. The court found that the High Court and Trial Court erred in rejecting the application for amendment of written statement, emphasizing the need for a fair trial and the minimization of litigation....

The case involved a challenge to an order rejecting an application for amendment of a written statement in a civil suit concerning ownership of certain land. The plaintiff, Manohar Singh, claimed owne...

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Supreme Court Dismisses Appeals in Trade Tax Exemption Case — Clarifies Exemption Eligibility Criteria. The court held that exemption applies to sales exceeding base production in the assessment year as per the Uttar Pradesh Trade Tax Act, 1948....

The dispute arose from appeals against a common order of the High Court of Allahabad concerning the eligibility for tax exemption under the Uttar Pradesh Trade Tax Act, 1948. The respondent, M/s. Modi...

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Supreme Court Allows Appeal Challenging Constitutional Validity of Tax Provision — Clarifies Legislative Competence on Inter-State Transactions....

The appeal arose from a challenge to the constitutional validity of Section 8-E of the Uttar Pradesh Trade Tax Act, 1948, which was inserted by a subsequent amendment. The appellant, an agent for prin...

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Supreme Court Remits Matter for Fresh Consideration on Limitation Issue in Contract Dispute. The court found that the Division Bench did not adequately address the limitation question regarding the demand for payment....

The dispute arose between the Kerala State Science and Technology Museum and Rambal Company regarding a contract for the construction of a planetarium. The contract was terminated by the Museum due to...

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Supreme Court Dismisses Appeal Regarding Sales Tax Set-Off Benefits. The appellant was found ineligible for set-off under Clause 28.1 due to prior tax-deferment benefits....

The case involved an appeal by Tata Cummins Ltd against a judgment of the Jharkhand High Court regarding the entitlement to set-off of Sales Tax under the Jharkhand Industrial Policy, 2001. The petiti...

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Supreme Court Dismisses Appeals on Valuation of Captively Consumed Goods — Clarifies Cost Accounting Principles. The court upheld the Tribunal's ruling that only direct costs should be included in the valuation of goods not sold in the market....

The dispute involved the valuation of milk crumbs, refined milk chocolate, and other products manufactured by M/s. Cadbury India Limited, which were captively consumed in their factories. The responde...

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Supreme Court Allows Appellant in Excise Duty Case Due to Misinterpretation of 'Mine'. The Tribunal's reliance on the Factories Act was deemed irrelevant to the exemption claim under the Central Excise Act....

The dispute arose from a show cause notice issued to South Eastern Coalfields Ltd. regarding the recovery of central excise duty amounting to Rs.31,59,704/- for alleged contraventions of various rules...

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Supreme Court Dismisses Appeal Regarding Tax Exemption on Coal Briquettes — Clarifies Definition of Manufacture....

The dispute arose from an appeal filed by M/s. Sonebhadra Fuels against the judgment of the Allahabad High Court regarding the tax exemption on coal briquettes. The appellant, engaged in the business ...

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Supreme Court Dismisses Appeal Against Dismissal from Army Service — Upholds Procedural Compliance....

The case involved an appeal by a former Havildar/Clerk in the Ladakh Scouts against his dismissal from service due to alleged involvement in espionage activities during 1984-85. The appellant challeng...