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Supreme Court Allows Appeal in Octroi Duty Case Due to Lack of Consumption. Cutting Cloth into Smaller Pieces Does Not Constitute Production of a Different Commercial Commodity Under Section 99 of Gujarat Municipal Act, 1963....

The dispute arose from a judgment of the Gujarat High Court which held that Mafatlal Industries Ltd. was liable to pay octroi duty under the Gujarat Municipal Act, 1963 for bringing cloth pieces of 10...

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Supreme Court Dismisses Appeal in Insurance Claim Dispute — Terrorist Act Excluded from Coverage. The court found that the loss caused by Bodo terrorists was not covered under the insurance policies due to specific exclusions for terrorist activities....

The dispute arose from an insurance claim made by the appellant, the owner of two trucks, which were destroyed by Bodo terrorists while transporting goods. The appellant had two insurance policies cov...

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Supreme Court Dismisses Appeals Regarding Public Servant Status Under Co-operative Societies Act. The court affirmed that officers under the Maharashtra Co-operative Societies Act cannot be prosecuted under the Indian Penal Code without an amendment to Section 21....

The case involved appeals by the State of Maharashtra concerning the prosecution of the Chairman and members of the Managing Committee of a Co-operative Society under various sections of the Indian Pe...

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Supreme Court Dismisses Appeal by Insurance Company Against Consumer Forum's Award. The court ruled that a second complaint is permissible even after the first is dismissed in default, as the provisions of Order 9 CPC do not apply to consumer proceedings....

The dispute arose between an insurance company and the owner of a vehicle regarding a claim for damages. The respondent, the vehicle owner, initially filed a complaint with the State Consumer Disputes...

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Supreme Court Dismisses Appeal by Insurance Company Against Consumer Forum's Order. The court ruled that a second complaint is maintainable despite the first being dismissed in default, as the provisions of Order 9 CPC do not apply to the Consumer Protection Act....

The dispute arose when the respondent, owner of vehicle No. TN-67-1931, filed a complaint against the appellant, New India Assurance Co. Ltd., for damages amounting to Rs. 1,47,141.70 due to an incide...

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Supreme Court Dismisses Appeal in Insurance Claim Dispute — Liability Not Established for Terrorist Acts. The court found that the insurance policy did not cover losses resulting from terrorist activities as defined under the relevant laws....

The dispute arose from an insurance claim filed by the appellant, the owner of two trucks, which were destroyed by fire during an attack by Bodo terrorists. The appellant had two insurance policies co...

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Supreme Court Dismisses Appeals Regarding Public Servant Status Under Co-operative Societies Act. The court upheld that officers under the Maharashtra Co-operative Societies Act are not public servants under Section 21 of the Indian Penal Code, thus cannot be prosecuted under the Prevention of Corruption Act....

The case involved appeals by the State of Maharashtra regarding the prosecution of the Chairman and members of the Managing Committee of a Co-operative Society under various sections of the Indian Pen...

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Supreme Court Dismisses Appeal on Trade Mark Infringement and Partnership Registration Issues. The court ruled that unregistered firms can enforce statutory and common law rights without being barred by Section 69(2) of the Partnership Act, 1932....

The dispute arose from an appeal by the defendants, M/s. Haldiram Bhujiawala and Ashok Kumar, against the Delhi High Court's dismissal of their application under Order 7 Rule 11 of the Code of Civil P...

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Supreme Court Dismisses Appeal in Income Tax Matter — Revenue Expenditure Not Allowed. The court found that the amount paid for technical know-how was part of capital contribution and not revenue expenditure under Section 37(1) of the Income Tax Act, 1961....

The dispute arose from the appeals filed by a company against the orders of the Income Tax authorities regarding the treatment of an amount paid for technical know-how. The appellant, incorporated in ...

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Supreme Court Strikes Down Unconstitutional Tax Provision in Sales Tax Act — Legislative Competence Violated. Section 13AA of the Orissa Sales Tax Act was found unconstitutional for imposing tax on non-taxable transactions, leading to arbitrary deductions....

The dispute arose from the imposition of penalties on the appellant, a steel plant operator, for failing to deduct sales tax at source under Section 13AA of the Orissa Sales Tax Act. The appellant had...