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Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

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Supreme Court Allows Appellant in Mining Auction Dispute Due to Arbitrary Forfeiture of Earnest Money. Writ Jurisdiction Exercised Under Article 226 of the Constitution as Government Action Was Unreasonable and Facts Were Undisputed, Directing Refund of Forfeited Amount.

The dispute arose from a mining auction conducted by the Directorate of Mining, Industries and Commerce Department, Chandigarh, Punjab. The appellant,...

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Supreme Court Sets Aside High Court's Quashing of FIR in Corruption Case Due to Incorrect Legal Test. Investigation Must Proceed as FIR Discloses Cognizable Offence Based on Suspicion Under Prevention of Corruption Act, 1988 and Indian Penal Code, 1860.

The dispute arose from a complaint lodged by Uchit Sharma against Aman Singh, a former Principal Secretary to the Chief Minister of Chhattisgarh, and ...