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Supreme Court Addresses Contempt of Court in Affidavit Misrepresentation. The court found that the respondents submitted a false affidavit, which obstructed the administration of justice under Section 2(c)(iii) of the Contempt of Courts Act, 1971....

The case involved a contempt petition filed by Murray and Co. against Ashok Kr. Newatia and another, concerning a false statement made in an affidavit related to the sale of immovable property. The Su...

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Supreme Court Dismisses State's Appeal on Vehicle Seizure Due to Permit Violation. Police Authority to Detain Limited to Specific Conditions of Permit Under Section 207 of the Motor Vehicles Act, 1988....

The case involved an appeal by the State of Maharashtra against a judgment of the Bombay High Court, which ruled that the police illegally seized luxury buses operated by an association for carrying m...

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Supreme Court Allows Appeal on Customs Duty Classification for Imported Software Due to Value Discrepancy. The court determined that the imported goods were essentially computer software, assessable at 10% duty under Heading 85.24, rather than as hard disk drives under Heading 84.71....

The dispute arose between M/s Sprint RPG India Ltd. and the Commissioner of Customs-I, Delhi regarding the classification of imported goods for customs duty purposes. The appellant imported seven hard...

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Supreme Court Dismisses Appeals Regarding Customs Duty Exemption Due to Ineligibility for Exemption Notification. Appellant's Claim for Exemption Found Invalid as They Had Already Availed Benefits Under a Registered Contract....

The case involved Tamil Nadu Newsprint and Papers Ltd. appealing against the judgment of the Division Bench of the High Court of Madras, which had set aside a prior ruling by a Single Judge. The core ...

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Supreme Court Allows Writ Petition Challenging Sales Tax Notifications — State Cannot Collect Differential Tax. The Court ruled that the State's attempt to recover tax based on quashed notifications was unjust and inequitable....

The dispute arose from notifications issued by the State of Rajasthan that reduced the sales tax rate for inter-State sales, which were later challenged by cement manufacturers from Gujarat. The High ...

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Supreme Court Upholds Dismissal of Election Petition Due to Lack of Material Facts. The election petition was dismissed for failing to comply with statutory requirements under the Representation of the People Act, 1951....

The case involved an appeal against the dismissal of an election petition challenging the election of a candidate to the Rajya Sabha. The appellant, Mr. V. Narayanaswamy, alleged corrupt practices by ...

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Supreme Court Dismisses Appeal Against Exemption from Sales Tax for New Industrial Unit Due to Valid Registration. The court found that registration under sub-section (2) of Section 7 of the Central Sales Tax Act sufficed for exemption eligibility as per the notification....

The dispute arose between the Commissioner of Sales Tax, Madhya Pradesh, and Madhya Bharat Papers Ltd., a public limited company engaged in paper manufacturing in District Bilaspur. The company sought...

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Supreme Court Allows Appeal in Election Petition Case — Remands for Substitution Application. The High Court erred in dismissing substitution applications based on incorrect limitation calculation under Section 110 of the Representation of the People Act, 1951....

The case involved an election petition filed by Mohammed Idris Ali challenging the election of Mustafa Shahidul Islam as a member of the Assam Legislative Assembly. The petition was registered as Elec...

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Supreme Court Dismisses Appeals Regarding Service Charges in Customs Valuation — Clarifies Nature of Transactions. The court found that service charges paid to MMTC were part of the assessable value under the Customs Act, as there was no agency relationship to invoke the exemption for buying commission....

The dispute arose between a manufacturer of asbestos cement products and the Union of India regarding the inclusion of service charges in the assessable value of imported raw asbestos. The appellant, ...

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Supreme Court Dismisses Appeals Regarding Service Charges in Customs Valuation — Clarifies Nature of Transaction. The court ruled that service charges paid to MMTC for raw asbestos imports are includible in the assessable value as there was no agency relationship....

The dispute involved Hyderabad Industries Ltd. and the Union of India regarding the inclusion of service charges in the assessable value of imported raw asbestos. The appellant, a manufacturer of asbe...