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Supreme Court Allows State of Gujarat's Appeal in Service Tax Summons Case — Respondents Directed to Cooperate with Investigation Under Section 145 of Central Excise Act, 1944. Summons for Interrogation in Service Tax Inquiry Held Valid and Enforceable....

The State of Gujarat appealed against an order of the High Court that had quashed a summons issued to the respondents under Section 145 of the Central Excise Act, 1944, as made applicable to service t...

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Supreme Court Partially Allows Appeal of Conductor Denied Back Wages After Reinstatement — Held That Denial of Full Back Wages Was Justified Due to Failure to Prove Unemployment, But Directed Payment of 50% Back Wages Considering Long Litigation and Reinstatement....

The appellant, Ramesh Chand, was employed as a conductor with the Delhi Transport Corporation (DTC) on 22 June 1985. On 8 September 1992, he was served a charge sheet alleging that he collected Rs.4 f...

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Supreme Court Allows Appeal by Employer in Industrial Dispute Over Salary Beyond Superannuation. Workers' Claim for Post-Superannuation Salary Rejected as They Would Have Attained Age 60 Before Claim Period....

The appeal arose from a dispute between the Uttar Pradesh Power Corporation Ltd. (appellant) and two daily wage workers (respondents) who were engaged in 1971 and 1973. Their services were terminated ...

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Supreme Court Allows Appeals in Electricity Contract Dispute — Refund of Excess Demand Charges Granted for Delayed Load Reduction. Held that Electricity Board's unreasonable delay in processing application for reduction of contracted load from 23000 KVA to 10000 KVA entitles consumer to refund of excess charges paid under protest....

The appellant, The Madras Aluminium Co. Ltd., a company established in 1965 for manufacturing aluminium, was declared a sick industrial unit under Section 3(1)(O) of the Sick Industrial Companies Act,...

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Supreme Court Allows Appeal of Injured Claimant in Motor Accident Compensation Case — High Court's Deduction of 50% for Loss of Income Despite 60% Permanent Disability Set Aside. The Court Held That Disability Percentage Must Be Applied Directly Without Arbitrary Deduction, and Remanded for Fresh Computation....

The appellant, Rahul Ganpatrao Sable, suffered severe injuries in a motor accident on 27.04.1994, resulting in permanent disability of 60% as held by the High Court and 85% under the Rights of Persons...

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Supreme Court Upholds Conviction of Accused in Murder Case Based on Child Eyewitness Testimony. Credibility of Sole Child Witness Established Through Corroboration and Consistency Under Sections 302, 449, 324 read with Section 34 IPC....

The appellant, Pradeep (accused no.2), along with accused no.1 Devender alias Vikki, was convicted by the Sessions Court for the murder of Bhanmati and for causing injuries to her son Ajay (PW1). The ...

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Supreme Court Restores Conviction for Aggravated Penetrative Sexual Assault Under POCSO Act — High Court Erred in Reducing Offence Despite Victim's Age Below 12 Years. Age of Victim Below 12 Years Mandates Application of Section 6, Not Section 4 of POCSO Act....

The State of Uttar Pradesh appealed against the judgment of the Allahabad High Court which had reduced the conviction of the respondent, Sonu Kushwaha, from aggravated penetrative sexual assault under...

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Supreme Court Acquits Conductor in Bus Accident Case Under Section 308 IPC — No Intent to Cause Death or Grievous Hurt Established. Ringing Bell Without Checking Passenger Boarding Does Not Amount to Attempt to Commit Culpable Homicide....

The Supreme Court considered an appeal against the conviction of Abdul Ansar, a bus conductor, under Section 308 of the Indian Penal Code (IPC) for an incident that occurred in 2005. The appellant was...

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Supreme Court Allows Appeal in Sales Tax Classification Dispute — Maize Starch Held Exempt as Product of Millets Under Tamil Nadu General Sales Tax Act, 1959. Exemption Notification Prevails Over General Taxation Entry for 'Starch of Any Kind'....

The appellant, Santhosh Maize & Industries Limited, a dealer in maize starch since 1975, was registered under the Tamil Nadu General Sales Tax Act, 1959. The Government of Tamil Nadu, by Notification ...