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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...

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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Allows Assessee's Reference in Income Tax Deduction and Revision Case. The court considered whether the assessee is entitled to deduction under Section 80I and whether the Tribunal correctly sustained the CIT's revision under Section 263 of the Income Tax Act, 1961.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the assessee, M/s. Vijay Udhyog, a part...

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Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

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Bombay High Court Dismisses Petitions Challenging Retrospective Amendment to Foreign Trade Policy and Customs Notification. Court Holds That Importers Have No Vested Right in Export Obligation Period and Retrospective Amendment Is Valid to Prevent Misuse of Duty Exemption Scheme.

The Bombay High Court dismissed two writ petitions challenging the validity of Notification No.2(RE 2013)/2009-14 dated 18th April 2013, which retrosp...

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High Court of Karnataka Considers Challenge to State Notification Fixing Sugarcane Price Despite Central FRP Under Essential Commodities Act. Section 6 of the EC Act Grants Overriding Effect to Central Orders Over Inconsistent State Enactments.

Multiple writ petitions were filed before the High Court of Karnataka challenging the state government's notification fixing sugarcane price and the c...

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Bombay High Court Allows Municipal Corporation's Revision Against Refund of Octroi on Replacement Engine. Replacement of defective part under warranty not a fresh import liable to octroi under Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

The petitioner, Commissioner of Sangli Miraj Kupwad Cities Municipal Corporation, challenged the judgment and order dated 12th February 2004 passed by...