Search Results for "discriminatory tax"

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Hears Challenge to Tender Condition Preferring State-Registered Tank Trucks in LPG Transportation Contracts. Transporters Challenged Preference Given to State-Registered Tank Trucks as Arbitrary and Violative of Section 46 of Motor Vehicles Act, 1988.

The petitioners, transporters from Gujarat, challenged a condition in the e-tender floated by Indian Oil Corporation Limited for Bulk LPG transportati...

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Bombay High Court Dismisses LIC's Challenge to Maharashtra Increase in Land Revenue Act. Non-agricultural land in Greater Bombay is subject to the Act, and Section 3 is constitutionally valid.

The petitioner, Life Insurance Corporation of India (LIC), a statutory corporation constituted under the Life Insurance Corporation of India Act, 1956...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Bombay High Court Hears Writ Petition Challenging Catering Policy 2005 for Railway Minor Units. Petitioners Seek to Quash Policy and Extend Existing Licences Under Catering Policy 2000.

The petitions involved a challenge to the Catering Policy 2005 introduced by the Indian Railways for minor catering units at railway stations across v...

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Bombay High Court Upholds Constitutional Validity of Development Charge Levy in Maharashtra Regional and Town Planning Act. The court held that the levy is a fee for services rendered and not a tax, and the amendment is within legislative competence.

The petitioners, The Solapur Promoters and Builders Association Society and another, challenged the constitutional validity of the Maharashtra Regiona...

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Bombay High Court Dismisses Petition Challenging BMC Water Charges Revision for Industrial Users — Resolution Held Valid Under Section 169 of Mumbai Municipal Corporation Act, 1888. Standing Committee's Power to Revise Water Charges Based on Consumption Upheld as Not Unconstitutional.

The petitioners, a company engaged in spinning and weaving textiles and its shareholder, challenged a resolution of the Standing Committee of the Brih...