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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...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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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.

The 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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Supreme Court Dismisses Contempt Petition Against ASI Officials for Alleged Violation of Judgment on Jantar Mantar Protection. No Willful Disobedience Found as Construction Predated Notification and ASI Took Remedial Steps.

The Supreme Court dismissed a contempt petition filed by Shiv Darshan Singh against Rakesh Tiwari, Director General of the Archaeological Survey of In...

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Bombay High Court Dismisses Bail Application of Accused in UAPA Case on Grounds of Parity and Merits. Parity with co-accused granted bail is not a valid ground when the applicant's role is distinct and the first bail application was rejected on merits.

The applicant, Dr. Gokarakonda Naga Saibaba, filed a second bail application under Section 439 of the Code of Criminal Procedure, 1973, seeking bail i...

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Bombay High Court Dismisses Insurance Company's Challenge to Arbitral Award in Trust and Coverage Dispute. Majority Award Upheld as Not Patently Illegal Under Section 34 of the Arbitration and Conciliation Act, 1996.

The petitioner, The New India Insurance Company Limited, challenged an arbitral award dated 27 July 2009 passed by a three-member Arbitral Tribunal un...

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Bombay High Court Partially Allows Challenge to Arbitral Award in Price Adjustment Dispute Under World Bank-Financed Contract. Court Upholds Majority Award's Interpretation of Price Adjustment Clause but Modifies Interest Rate from 18% to 12%.

The petitioner, M/s. Angerlehner Structurals & Civil Engineering Co., was awarded a contract by the Municipal Corporation of Greater Mumbai (MMC) for ...

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Bombay High Court Allows Employer's Petition Challenging Reinstatement Order — Employee Abandoned Service by Taking Up Employment Abroad Without Intimation. Clause 13.4 of Certified Standing Orders Validly Invoked to Terminate Employment for Abandonment of Service Under Industrial Disputes Act, 1947.

The Petitioner, Infomedia India Ltd., engaged the First Respondent as a machine operator at its printing establishment in Mumbai. On 22 June 1992, the...