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Supreme Court Upholds State's Power to Levy Toll Under Indian Tolls Act, 1851 — Clarifies Limitations on Toll Recovery. The court ruled that tolls must be reasonable and directly related to the public benefit derived from the construction and maintenance of infrastructure....

The case involved appeals concerning the State Government's authority to levy tolls under the Indian Tolls Act, 1851. The Gai Ghat bridge, constructed by the State Government in 1968-69, became the fo...

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Supreme Court Strikes Down Section 13AA of Orissa Sales Tax Act as Unconstitutional Due to Legislative Overreach. The provision imposed tax on transactions exempt from sales tax, violating constitutional principles....

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

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Supreme Court Sets Aside High Court Orders on Toll Collection Under Indian Tolls Act, 1851. The court clarified the scope of toll levies, allowing for broader recovery of costs associated with bridge maintenance and construction....

The dispute arose regarding the State Government's authority to levy tolls on the Gai Ghat bridge constructed in 1968-69. Devi Dayal Singh, a truck owner, challenged the toll collection, leading to a ...

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Supreme Court Dismisses Appeal Against Income Tax Assessment — Revenue Expenditure Claim Denied. 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 assessment of the appellant company, The Eimco K.C.P. Ltd., regarding the classification of an amount paid for technical know-how as revenue expenditure. The appellant, inco...

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Supreme Court Dismisses Writ Petition for Security in Film Screening Amidst Protests — Political Context Changed. The court found that the political situation had changed significantly, negating the necessity for intervention under Article 32 of the Constitution....

The dispute arose from protests against the film 'Fire', directed by Deepa Mehta, which was screened after receiving a certificate from the Censor Board of India. Following its release in November 199...

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Supreme Court Restores Criminal Complaint in Cheating Case — Upholds Prosecution's Right to Investigate....

The dispute arose from a complaint filed by a pharmaceutical company against another for failing to supply raw materials as per an agreement, leading to significant financial losses. The petitioner, M...

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Supreme Court Acquits Appellant in Murder Case Due to Lack of Intent and Evidence Under Scheduled Castes Act. The court found that the prosecution failed to establish intent to kill and the necessary elements for conviction under the Scheduled Castes Act....

The case involved an appeal by the appellant who was convicted of causing grievous injuries to the deceased, Saoji Gamaji Jadhav, and was sentenced under Section 304 IPC and Section 3(2)(v) of the Sch...

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Supreme Court Acquits Accused in Murder Case Due to Inconsistencies in Prosecution Evidence. The prosecution failed to establish the case beyond reasonable doubt, particularly regarding the weapon being sheathed and the absence of bloodstains....

The case involved an appeal by an individual convicted of murder under Section 302 of the Indian Penal Code (IPC). The appellant was accused of killing Abdulla on September 25, 1983, following a dispu...

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Supreme Court Acquits Appellant in Murder Case Due to Lack of Intent and Evidence Under Scheduled Castes Act. The court found insufficient evidence to support the application of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989....

The case involved an appeal by the appellant who was convicted of causing grievous injuries leading to the death of Saoji Gamaji Jadhav and was sentenced under Section 304 IPC and Section 3(2)(v) of t...

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Supreme Court Acquits Accused in Murder Case Due to Inconsistencies in Prosecution Evidence. The prosecution failed to establish the case beyond reasonable doubt, particularly regarding the weapon used and the circumstances of the incident....

The case involved an appeal by the appellant who was convicted under Section 302 of the Indian Penal Code (IPC) for the murder of Abdulla. The incident occurred on 25th September 1983, when the appell...