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Supreme Court Dismisses State's Sales Tax Appeals Against Dealers; Non-Resident Buyers Held Liable as Last Dealers Under Rule 4-A(iv)(b). The Court Determined That Sales Were Completed Within State as Common Carrier Took Delivery as Agent of Buyer and Insurance by Buyers Confirmed Ownership, Thus Not Inter-State Trade....

The litigation concerned sales tax assessments under the Madras General Sales Tax Act, 1939 on certain sales of cotton by respondents, registered dealers at Bellary, to non-resident buyers. The State ...

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Supreme Court Upholds Appellant in Arbitration Award Challenge — No Error of Law Apparent on Face of Award. Arbitrator's Award for Damages Set Aside by High Court; Supreme Court Rules that Absent Stated Reasons or Principles, Award Cannot Be Examined for Legal Error under Indian Contract Act, 1872, Section 73....

The litigation arose out of two contracts for the supply of steel bins between the Union of India and Bungo Steel Furniture Pvt. Ltd., entered into on November 30, 1944, and June 25, 1945, and subsequ...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Reassessment Jurisdiction Case Under Section 34 of Income-tax Act, 1922. Reasonable Grounds for Belief of Non-disclosure of Investments and Suppressed House Property Vested Income-tax Officer with Jurisdiction to Reassess Under-Assessed Income for Assessment Year 1951-52....

The appeal arose from a dispute over the jurisdiction of the Income-tax Officer to initiate reassessment proceedings under Section 34(1)(a) of the Income-tax Act, 1922 for the assessment year 1951-52....

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Supreme Court Dismisses Criminal Appeal in Conspiracy to Issue Bogus Import Licences. General Conspiracy Established as Accused Shared Pecuniary Benefits from Licences to Fictitious Firms, Upholding Conviction Under Section 120B IPC Read with Section 5(2) of Prevention of Corruption Act, 1947....

The appeal arose from a criminal conspiracy to issue import licences for motor vehicle parts to fictitious firms and thereby obtain pecuniary advantage. The appellant, Srichand K. Khetwani, was one of...

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Supreme Court Upholds Daman Village Abolition Regulation for Agricultural Lands but Limits Protection for Non-Agricultural Lands. Agricultural and Horticultural Lands Held to Fall Within Article 31-A(2)(a)(iii), While Salt Pans, Quarries, Hills, and Municipal Lands Are Not Protected, and the Definition of Land Is Severable....

The case concerned a constitutional challenge to the Daman (Abolition of Proprietorship of Villages) Regulation, 1962, enacted by the President of India after the annexation of Goa, Daman and Diu from...

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Supreme Court Upholds Respondent in Bombay Sales-tax Act Works Contract Dispute — Construction of Railway Coach Bodies Not a Sale. Property in Materials and Unfinished Coach Bodies Vested in Railway During Construction Under Contract, Making the Entire Transaction an Indivisible Works Contract Under Section 27 of the Bombay Sales-tax Act, 1953....

The dispute arose under the Bombay Sales-tax Act, 1953, concerning a contract between the respondent, an engineering concern with a workshop at Morvi, and the Western Railway Administration for constr...

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Supreme Court Allows Excise Contractors' Appeals in Mysore Health Cess Act Case; Shop Rent on Liquor Privilege Not Excise Duty. Levy of Health Cess on Shop Rent for Exclusive Privilege to Sell Toddy and Arrack Struck Down as Outside Entry 51 of List II, Sections 3 and 4 of Mysore Health Cess Act, 1962 and Section 18 of Mysore Excise Act, 1901....

The Supreme Court of India heard appeals against a common judgment of the Mysore High Court dated November 17, 1965, which had dismissed 49 writ petitions challenging the levy of health cess under the...