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Supreme Court Upholds Purchase Tax Levy on Dealer in Bombay Sales Tax Act Case. Goods Shipped from Cochin Under Seller's Order Bill of Lading Held to Pass Property in Bombay, Not Cochin, Under Section 25(2) of Sale of Goods Act, 1930....

The Supreme Court of India heard an appeal by special leave against a judgment of the Bombay High Court dated April 23, 1962, in a sales tax reference under Section 34(1) of the Bombay Sales Tax Act, ...

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Supreme Court Allows State's Appeal in Sales Tax Refund Case Due to Lack of Review Power Under Original Section 13 of C.P. and Berar Sales Tax Act. Assessment Order Remained Binding Unless Set Aside in Appeal or Revision; Dealer Cannot Compel Refund Contrary to Subsisting Order....

The dispute arose under the C.P. and Berar Sales Tax Act, 1947. The respondent, Haji Hasan Dada, a dealer in yam, was assessed to sales tax on his turnover by the Assistant Commissioner of Sales Tax, ...

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Supreme Court Partially Allows Accused in Criminal Appeal Regarding Sentencing Limits of Appellate Court. High Court's Four-Year Sentence Under Section 392 IPC Reduced as It Exceeded Magistrate's Maximum Sentencing Power Under Section 32 of Code of Criminal Procedure, 1898....

The litigation arose from a criminal appeal by special leave against the judgment of the Madhya Pradesh High Court that reversed an acquittal and convicted a police constable. The accused was original...

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Supreme Court Dismisses State Appeal in Sales Tax Exemption Case; Re-rolled Bars, Flats and Plates Qualify as 'Iron and Steel' Under Exemption Notification. Re-rolling of Scrap Iron Retains Raw Material Character and Remains Exempt from Tax Under Section 5 of Madhya Bharat Sales Tax Act, Samvat 2007 Read with Item 39 of Notification No.58....

The dispute concerned sales tax exemption for iron and steel products made by re-rolling scrap. The respondent, as manager of a joint Hindu family business, operated a re-rolling mill in Indore called...

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Supreme Court Upholds Revenue in Income Tax Assessment of Hindu Undivided Family — Conception Does Not Create Assessable HUF; Birth Required. For Assessment Year 1953-54 Under Section 3 of Income Tax Act, 1922, Income Accrued to Individual Assessee Until Son's Birth on 11 December 1952, as Unborn Son Cannot Be Recognized as Visible Reality for Tax Liability....

The appeal before the Supreme Court arose from a reference made under Section 66(1) of the Income Tax Act, 1922 by the Income Tax Appellate Tribunal, Madras, to the Madras High Court. The assessee, T....

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Supreme Court Upholds Revenue's Assessment Under Section 44D of Income-tax Act Despite Income Not Being Taxable at Time of Asset Transfer. Partners of Firm That Transferred Assets to Non-Resident Corporation Assessable on Corporation's Income as They Acquired Right to Enjoy Income by Means of Transfer....

The case arose from a dispute under the Indian Income-tax Act, 1922 concerning the assessment of partners of a firm that had transferred assets to a non-resident corporation. The firm, whose partners ...

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Supreme Court Upholds Conviction of Vendor in Food Adulteration Case; Label Not a Warranty Under Section 19(2) of Prevention of Food Adulteration Act, 1954. Condensed Milk with Fat Content 3.4% Below Prescribed Standard Rendered Vendor Liable Despite Label Claims....

The Supreme Court considered an appeal by certificate against the judgment of the Calcutta High Court which had set aside the acquittal of M/s. Baburally Sardar and its partner Abdul Razzak and convic...

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Supreme Court Allows Revenue Appeal in Income Tax Deduction Case Concerning a Company That Ceased Electricity Supply Business. Assessee Company Denied Deduction Under Section 10(2)(xv) of Income Tax Act, 1922 Because No Business Was Carried On in Accounting Years After Undertaking Acquisition....

The dispute concerned the deductibility of expenses under Section 10(2)(xv) of the Income-tax Act, 1922 for assessment years 1948-49 and 1949-50. The assessee company was incorporated in 1912 and carr...

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Supreme Court Upholds Tax Department's Withdrawal of Rebate on Liquidator's Distribution of Accumulated Profits. Liquidator's Distribution During Voluntary Winding Up Treated as Declaration of Dividend Under Section 35(10) Read with Section 2(6A)(c) of Income-tax Act, 1922....

The dispute involved a company registered under the Indian Companies Act, 1913, assessed for the assessment years 1948-49 to 1953-54 and allowed rebate on undistributed profits under the relevant Fina...