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Supreme Court Dismisses Appeals by Heinz India and GSK, Classifies Nycil Prickly Heat Powder as Medicated Talcum Powder Under Sales Tax Acts. Product Held Not to Be Medicine Despite Medicinal Properties Due to Specific Statutory Entries Including Medicated Talcum Powder Under Entry 127 of KGST Act and Toilet Powder Under Entry 1(iii) of TNGST Act....

The Supreme Court dealt with appeals concerning the classification of Nycil Prickly Heat Powder under the Kerala General Sales Tax Act, 1963 (KGST Act) and the Tamil Nadu General Sales Tax Act, 1959 (...

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Supreme Court Grants Bail to Accused in NDPS Case Due to Non-Compliance with Section 50 — Search Conducted Without Informing Right to be Searched Before a Magistrate or Gazetted Officer. Non-compliance with Section 50 of the NDPS Act renders the search illegal, and the accused is entitled to bail under Section 37 as there is no prima facie case....

The appellant, Atulbhai Vithalbhai Bhanderi, was convicted under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) for possession of a commercial quantity of contraband. He appealed ...

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Supreme Court Allows DDA Appeal, Quashes High Court Order Declaring Acquisition Lapsed Under Section 24(2) of RFCTLARR Act, 2013 — Subsequent Purchaser Has No Locus to Challenge Acquisition, Overruling Manav Dharma Trust...

The Delhi Development Authority (DDA) appealed against the judgment of the Delhi High Court which allowed a writ petition filed by Narendra Kumar Jain and others, declaring that the acquisition of the...

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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956....

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under state sales tax enactments. The appellants, includ...

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Supreme Court Allows Official Liquidator's Appeal in Property Tax Dispute — Municipal Corporation Cannot Claim Taxes After Winding Up Order Without Prior Adjudication. Held that property tax and water tax claims against company in liquidation are not 'taxes due' under Section 530(1)(a) of Companies Act, 1956 unless assessed and quantified before winding up....

The case involves an appeal by the Official Liquidator of IISCO Ujjain Pipe and Foundry Company Limited (in liquidation) against a judgment of the Calcutta High Court Division Bench which dismissed hi...

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Supreme Court Allows Appeal in Possession Suit Based on Registered Sale Deed — Title Not Extinguished by Subsequent Mutation or Revenue Entries. Registered sale deed confers absolute title and possession; subsequent revenue entries or mutation do not affect title unless set aside by competent court....

The appeal arises from a suit for possession filed by the plaintiff-appellant (since deceased, represented by legal representatives) against the defendants-respondents. The suit land is Khasra No.20/2...