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Bombay High Court Hears Revenue Appeals on Duty Liability for Confiscated Medical Equipment Cleared Under Conditional Exemption Notification No. 64/88-Cus. Court Examines Whether Redemption of Goods is a Pre-Condition for Customs Duty Demand Under Section 125(2) of the Customs Act, 1962.

Background: The case involves two customs appeals before the High Court of Judicature at Bombay, filed by the Commissioner of Customs against separate...

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High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Bombay High Court Dismisses Revenue's Appeals as Not Maintainable in Service Tax Refund Case. The issue of refund under notifications granting exemption for services consumed in SEZ relates to rate of duty, thus appeal lies to Supreme Court under Section 35G(1) of Central Excise Act, 1944.

The case involves a batch of appeals filed by the Commissioner of Central Excise & Service Tax, Pune (Revenue) against an order dated 28th March 2013 ...

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Bombay High Court Hears Writ Petition Challenging Constitutional Validity of Section 2(24)(xviii) of Income Tax Act, 1961. Petitioner contended that taxing capital subsidies as income violates Articles 14, 19, 246, 265 and 289 of Constitution; final decision not stated in available text.

Serum Institute of India Private Limited, a biotechnology company manufacturing drugs and vaccines with a plant at Hadapsar, Pune, filed the writ peti...

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Bombay High Court Allows Reference in Sales Tax Case, Holding Tribunal Must Adjudicate on Exim Scrips Levy Despite Ground Not Raised in Appeal Memo. Section 55 of Bombay Sales Tax Act, 1959 Confers Wide Appellate Powers to Consider Any Necessary Ground.

The case involves two Sales Tax References filed by M/s Bombay Dyeing & Mfg. Co. Ltd. against the Commissioner of Sales Tax, Maharashtra State. The ap...

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Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...

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Bombay High Court Dismisses PIL Challenging Entertainment Tax Exemption for IPL Matches — State Government's Policy Decision Not Interfered With. Policy Decision on Tax Exemption Upheld as Not Arbitrary Under Bombay Entertainment Duty Act, 1923.

The petitioner, a sitting Member of the Maharashtra Legislative Assembly, filed a Public Interest Litigation challenging the propriety of the decision...