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Search Results for "Revenue Entry"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

High Court

Bombay High Court Upholds Exemption for HDPE Cloth as Man-Made Fabric in Sales Tax Reference. HDPE cloth manufactured from HDPE yarn using looms is exempt from sales tax under the Bombay Sales Tax Act, 1959, as it falls within the description of 'cloth' in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1958.

5 Jun 2017

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the insta...

High Court

Bombay High Court Dismisses Second Appeal in Land Title Dispute — Mutation Entries Not Conclusive Proof of Title. Revenue authorities' decisions in mutation proceedings do not determine title; civil court must decide based on evidence.

3 Dec 2015

The appellants (original plaintiffs) filed a second appeal against the judgment and decree dated 7th November 1990 passed by the learned Additional Di...

High Court

WRIT PETITION NO.388 OF 2016

19 Dec 2016

The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...

High Court

Bombay High Court Dismisses Writ Petition Challenging Minister's Order for Enquiry Under Section 59(b) of MLRC. Sale of Watan Land After Re-grant on Old Tenure Requires Enquiry Regarding Permission Under Circular Dated 13 November 1979.

10 Dec 2025

The case involves a challenge by the petitioners, Vishwanath Sahadu Wakhare and others, against an order dated 11 December 2020 passed by the Hon'ble ...

High Court

High Court of Judicature at Bombay hears challenge to constitutional validity of explanation inserted into Sections 65(105)(zzq) and 65(105)(zzzh) and clause (zzzzu) of the Finance Act 1994 by the Finance Act 2010. The impugned provisions deem construction services provided by a builder to a buyer in case of a new building intended for sale as a taxable service and bring preferential location charges within the service tax net.

19 Jan 2012

The High Court of Judicature at Bombay heard a batch of writ petitions challenging the constitutional validity of certain provisions introduced by the...

High Court

Bombay High Court Issues Judgment in Writ Petition for Refund of Interest Under Customs Act, 1962. Petition Seeks Refund of Interest Allegedly Illegally Recovered Without Issuing Notice Under Section 59(1) of the Customs Act.

7 May 2010

The dispute arose from the import of spices by the petitioners, fourteen proprietary firms, who faced a refusal from the customs authorities to clear ...

Supreme Court

Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

11 Apr 1969

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

Supreme Court

Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

18 Sep 2019

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

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