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High Court of Judicature at Bombay Examines Challenge to Assessment Order Restricting Sales Tax Incentives under Package Scheme of Incentives, 1993. Expansion Unit Seeks Quashing of Order Alleging It Is Without Jurisdiction and Contrary to Scheme Terms.

The petitioner, Mahindra & Mahindra Limited, a company engaged in the manufacture and sale of automobiles and spare parts, filed a writ petition befor...

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Bombay High Court Allows Refund of Cess Paid Under Protest in Excise Matter — Unjust Enrichment Principle Not Applicable to Cess Under IDR Act. Section 11-B of Central Excise Act Held Inapplicable to Cess Collected Under Industries (Development and Regulation) Act, 1951, and Refund Directed with Interest.

The petitioners, Shree Vidhya Paper Mills and Mr. Rameshwarlal Motilal, filed a writ petition in the Bombay High Court seeking refund of Rs. 10,19,246...

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WRIT PETITION NO. 2320 OF 2018

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

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Bombay High Court Allows Employer's Petition in Unfair Labour Practice Case Due to Denial of Termination. Employer's Affidavit Stating No Termination Occurred Renders Complaint Under Item 1 of Schedule IV of MRTU and PULP Act, 1971 Infructuous.

The petitioner, M/s Satish Motors Limited, challenged an order of the Labour Court directing it to deposit three months' wages in a complaint filed by...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Admits Central Excise Appeal on Conditional Exemption and Cenvat Credit. The Appeal Raises Substantial Questions of Law Regarding Notification No.6/2006-C.E. and Credit on Aggregates Used in Export.

The Bombay High Court heard a central excise appeal filed by Mahindra & Mahindra Ltd. against the Commissioner of Central Excise, Mumbai-V. The appell...

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Supreme Court Allows Appeal in Part and Refers Question of Law to Larger Bench in MSMED Act Dispute. Registration Under Section 8 of MSMED Act, 2006 Not a Precondition for Reference Under Section 18, but Issue Requires Authoritative Determination by Three-Judge Bench.

The Supreme Court of India heard an appeal by NBCC (India) Ltd. against the State of West Bengal and others, concerning a dispute with M/s Saket Infra...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid.

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the ...