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Supreme Court Allows Appeal by Electricity Distribution Company in Theft Case: Parallel Assessment Under Section 126 Permissible Despite Criminal Complaint Under Section 135. Assessment Under Section 126 Not Conditional on Consumer Seeking Restoration of Supply.

The case involves an appeal by West Bengal State Electricity Distribution Company Ltd. against the judgment of the Calcutta High Court which allowed t...

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Supreme Court Allows Appeals in UPTET Eligibility Dispute: Candidates Pursuing TTC Can Appear in TET. Pursuing Teacher Training Course Satisfies Eligibility Condition Under NCTE Guidelines for Teacher Eligibility Test.

The case involved multiple appeals against a common judgment of the Allahabad High Court which had decided a bunch of matters concerning the eligibili...

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Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Supreme Court Dismisses Union of India's Appeal in Pay Fixation Dispute Under CCS (Revised Pay) Rules, 2008. Rule 11 Applies When Employee Opts for Revised Pay from Date of ACP Upgradation, Not Rule 7.

The case involves a dispute over the correct rule for pay fixation under the Central Civil Services (Revised Pay) Rules, 2008. The respondent, Raj Kum...