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Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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Supreme Court Dismisses Appeal in Specific Performance Suit Upholding Extension of Time for Deposit. Trial Court's Discretionary Order Under Section 148 CPC and Section 28 Specific Relief Act Upheld as Plaintiff Showed Sufficient Cause for 853-Day Delay Through Illness.

The dispute arose from a civil suit for specific performance of an agreement to sell dated 09.05.2012, where the plaintiff had paid an advance of Rs. ...

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Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...