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5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "Dealer definition"
308 result(s) found
Found 308 result(s)
High Court
High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.
2 Apr 2024The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...
Supreme Court
Supreme Court Allows Appeal in Insurance Claim Dispute — Holds that Taking Insurance Policy for Commercial Premises is for Commercial Purpose, Excluding Complainant from Definition of 'Consumer' Under Consumer Protection Act, 1986. The Court ruled that a commercial entity taking fire insurance policy for its business premises is not a 'consumer' under Section 2(1)(d) of the Act, as the policy is taken for commercial purpose.
13 Apr 2023The present appeals by special leave assail the judgment and order dated 3rd December, 2004 of the National Consumer Disputes Redressal Commission (Na...
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Supreme Court
Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.
5 Jun 2020The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...
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High Court
Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.
12 Nov 2019The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...
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High Court
High Court of Karnataka Quashes Complaint Against Senior Manager in APMC Act Case — Petitioner Not a 'Trader' Under Section 2(48) of Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966. Purchase of Notified Produce for Manufacturing Chicken Feed Held Not to Be 'Business of Purchase and Sale' as Defined Under the Act.
10 Oct 2019The petitioner, Sri Anjan Goswami, Senior Manager of M/s Khadkeshwar Hatcheries Private Limited, filed a criminal petition under Section 482 of the Co...
- 37
High Court
Bombay High Court Allows Assessees' References in Sales Tax Case on Development Charges for Moulds. Development charges recovered for making/rectifying moulds used exclusively for manufacturing assessee's products do not constitute 'sale' under Bombay Sales Tax Act, 1959 and Central Sales Tax Act, 1956, and are not exigible to sales tax.
3 Aug 2017The judgment concerns two groups of Sales Tax References under the Bombay Sales Tax Act, 1959, involving M/s. Tata Johnson Controls Automotive Ltd. an...
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High Court
WRIT PETITION NO.4520 OF 2014
30 Apr 2015The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...
High Court
Bombay High Court Quashes Criminal Complaint Against Marketer in Weights and Measures Case — Manufacturer Already Convicted and Fined for Non-Declaration of Retail Sale Price Under Packaged Commodities Rules, 1977.
5 Dec 2006The applicants, Colgate Palmolive India Ltd. and others, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973, seeki...
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