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Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity....

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed against High Court decisions holding that the com...

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Supreme Court Dismisses Revenue's Appeal in Central Excise Valuation Case Due to Incorrect Adoption of Highest Price. Valuation Must Be Based on Most Conservative Price Under Rule 6(b)(i) of Central Excise Rules, 1994, as Per Precedents on Normal Wholesale Cash Price....

The Supreme Court of India heard an appeal filed by the revenue against an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 27.07.2009, which had been rendered after a reman...

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Supreme Court Allows Tenant's Appeal in Uttar Pradesh Rent Act Case by Reversing Eviction Decree. Tenant Entitled to Protection Under Section 20(4) Despite Claiming Lower Rent Rate as Deposit of Arrears as Demanded Before First Date of Hearing Was Unconditional....

The Supreme Court heard an appeal by a tenant against an eviction decree. The appellant was a tenant against whom a suit for recovery of arrears of rent and eviction had been instituted on grounds inc...

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Supreme Court Allows Appeal in Section 319 CrPC Case, Setting Aside High Court's Remand Order. Trial Court's Dismissal of Summoning Application Upheld as Evidence Was Insufficient to Meet the Stringent Threshold for Exercising Discretionary Power Under Section 319 of Code of Criminal Procedure, 1973....

The appeal challenged the Allahabad High Court's order dated 16.05.2017 which had quashed the Trial Court's order dated 15.03.2017 and remanded the matter back for fresh consideration of an applicatio...

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Supreme Court Modifies Conviction of Accused in Kidnapping Case from Section 364A to Section 363 IPC Due to Insufficient Evidence of Death Threat. The Court found that the prosecution failed to prove the essential ingredient of threat to cause death or hurt under Section 364A of the Indian Penal Code, 1860, leading to a reduction in the severity of the offence....

The Supreme Court addressed appeals by five accused persons whose convictions under Sections 148, 149, and 364A of the Indian Penal Code, 1860, for kidnapping a 14-year-old boy for ransom were upheld ...

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Supreme Court Sets Aside Dismissal of NI Act Complaints Due to Magistrate's Failure to Apply Proviso to Section 256 CrPC. Magistrate Erred in Dismissing Complaints for Non-appearance When Complainant's Evidence Was Already Recorded and Cross-Examination Completed Under Section 138 of Negotiable Instruments Act, 1881....

The Supreme Court addressed appeals arising from the dismissal of eight criminal complaints filed under Section 138 of the Negotiable Instruments Act, 1881. The appellant had initiated these complaint...

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Supreme Court Sets Aside High Court's Quashing of FIR in Corruption Case Due to Incorrect Legal Test. Investigation Must Proceed as FIR Discloses Cognizable Offence Based on Suspicion Under Prevention of Corruption Act, 1988 and Indian Penal Code, 1860....

The dispute arose from a complaint lodged by Uchit Sharma against Aman Singh, a former Principal Secretary to the Chief Minister of Chhattisgarh, and his wife Yasmin Singh, a former government consult...

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Supreme Court Quashes FIR in Property Sale Dispute Due to Civil Nature and Lack of Criminal Intent. The Court Held That Mere Breach of Contract Does Not Amount to Cheating Under Section 420 IPC Without Fraudulent Intention at Inception, and Criminal Proceedings Constitute Abuse of Process When Complainant Files Multiple Complaints Without Pursuing Civil Remedies....

The appeal arose from a property dispute where the appellant, after failing before the High Court, sought quashing of FIR No.430 dated 16.10.2017 under Sections 420, 120-B, and 506 of the Indian Penal...

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Supreme Court Allows Appeal in Customs Duty Exemption Case for Dredger Components. Imported goods like pumping units and pipes are held as integral parts of a cutter suction dredger, entitling them to nil duty under Notification No. 21/2002-CUS, based on functionality and precedent in Boskalis Dredging India Pvt. Ltd....

The dispute involved an appellant who imported a cutter suction dredger along with accessories such as pumping units, pipes, air compressors, and other equipment, classified under Chapter Heading 8905...