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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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Supreme Court Allows Jaipur Municipal Corporation's Appeal in Conversion Charges Refund Case — Land Use Change Required Payment Under Section 173-A of Rajasthan Municipalities Act, 1959. Court Holds That Conversion Charges Were Validly Demanded and Respondents Not Entitled to Refund.

The Supreme Court of India heard an appeal by the Jaipur Municipal Corporation against a Division Bench judgment of the Rajasthan High Court that dire...

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Bombay High Court Directs Medical Examination of Dementia Patient in Guardianship Petition Under Parens Patriae Jurisdiction. Son and Daughter Seek Guardian Appointment for Mother; Article 226 Petition Invoked to Protect Vulnerable Person.

This matter involved a petition filed under Article 226 of the Constitution of India invoking the doctrine of parens patriae by petitioners, who are t...

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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 Dismisses Employer's Writ Petition Challenging Rejection of Appeal Under Payment of Gratuity Act Due to Limitation. Appellate Authority Under Section 7(7) of Payment of Gratuity Act, 1972 Has No Power to Condone Delay Beyond 60 Days.

The petitioner, Nanded Zilla Dekhrekh Sahakari Sanstha Maryadit, challenged the order of the Industrial Court (appellate authority) dated 28.11.2016, ...

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Bombay High Court Dismisses Petition Challenging Validity of Section 55 of MVAT (Levy and Amendment) Act, 2005 — Purchase Tax on Sugarcane Upheld. Repeal Provision Deleted Before MVAT Act Came Into Force, So Sugarcane Purchase Tax Act Continues.

The petitioner, M/s Vithal Sugar Manufacturing Ltd., a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of ...