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High Court

Bombay High Court Allows Appeal in Customs Classification Dispute — Bulk Pet Food Bags Classifiable Under CTH 2309.90.10. The court held that the product 'Pet Food' imported in bulk bags of 20 kgs is classifiable under Customs Tariff Heading 2309.90.10 as 'other preparations of a kind used in animal feeding' and not under CTH 2309.90.90.

22 Jul 2026

The appellant, M/s. Orange Pet Nutrition Private Limited, filed an appeal under Section 28KA of the Customs Act, 1962, challenging an advance ruling o...

High Court

High Court of Judicature at Bombay Considers Validity of Retrospective Amendment to Bombay Sales Tax Act, 1959. Amendment Deeming Refining of Oil as Manufacture is Challenged as Violative of Articles 14 and 19(1)(g) of the Constitution.

28 Oct 2005

The writ petition under Article 226 of the Constitution of India was filed by Godrej Soaps Ltd., a public limited company engaged in manufacturing and...

High Court

Bombay High Court Upholds Foreign Travel Scheme Expenditure as Accrued Liability and Seed Processing as Manufacture for Section 80IA Deduction. Assessee's Unconditional Incentive Scheme Announcement Created a Binding Contract, Making Liability Accrued, Not Contingent.

22 Nov 2021

The appeal arose from an order of the Income Tax Appellate Tribunal, Mumbai, relating to Assessment Year 1996-1997. The assessee, Maharashtra Hybrid S...

High Court

Bombay High Court Allows Revenue Appeal, Holds Mouth Freshener Classifiable Under Residuary Entry E1 of MVAT Act, Not as Spices. The court ruled that products made from spices through manufacture that become distinct commercial commodities, known as mouth fresheners, do not fall under the specific entry for 'spices of all varieties and forms' in Schedule C91, but are taxable at 12.5% under Entry E1.

18 Aug 2011

The case involved an appeal by the Revenue under Section 27 of the Maharashtra Value Added Tax Act, 2002 against a decision of the Maharashtra Sales T...

High Court

High Court of Karnataka Hears Criminal Appeal Against Conviction Under IPC and Prevention of Corruption Act. Alleged Misappropriation of Seeds and Funds by Public Servants in National Seeds Corporation Leads to Conviction, but Accused Challenges Evidence and Conspiracy Charge.

19 Sep 2024

The appellant, who was accused no. 2, challenged his conviction by the trial court for offences of criminal conspiracy, cheating, criminal breach of t...

High Court

Bombay High Court Adjudicates Suit for Recovery of Damages Arising from Arbitration Award; Collaboration Agreement Obligations Disputed Between Corporation and Firm. Key Issue: Whether Defendants Liable for Breach of Export Contract Stemming from December 1968 Collaboration Agreement.

4 Apr 2006

The Maharashtra Small Scale Industries Development Corporation Ltd., a government-owned company, entered into a collaboration agreement in December 19...

High Court

High Court of Judicature at Bombay Hears Multiple Writ Petitions Challenging Purchase Tax Orders in Relation to Sugarcane Purchase Tax. Petitions Include Sugar Factories Disputing Tax Liability Under the Relevant State Legislation.

1 Jan 1970

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High Court

Bombay High Court Directs State to Formulate Comprehensive Policy for Prevention of Farmer Suicides. Court holds that the State must provide ex-gratia assistance to families of farmers who committed suicide due to agricultural indebtedness, recognizing the constitutional duty under Article 21.

5 May 2006

The judgment arises from a Public Interest Litigation initiated by a letter from the All India Bio Dynamic and Organic Farming Association to the Chie...

High Court

Madras High Court Allows Revision Petition Against DRAT Order in SARFAESI Act Matter — Petitioner Company Challenges Rejection of Securitisation Application as Not Maintainable. Court Holds That a Borrower Can Maintain a Securitisation Application Under Section 17 of the SARFAESI Act Even After the Underlying Debt Has Been Assigned to an Asset Reconstruction Company, Provided the Borrower Continues to Be an 'Aggrieved Person'.

4 Feb 2026

The petitioner, ETA Engineering Private Limited, a company engaged in HVAC and EPC contracts, had availed financial assistance from the respondent, Ja...

High Court

Bombay High Court Allows Writ Petition for Loan Waiver Benefit Under Chhatrapati Shivaji Maharaj Shetkari Sanman Yojana-2017 — Agricultural Loan Secured by Gold Not Excluded from Scheme. The court held that an agricultural loan secured by gold ornaments is not excluded from the loan waiver scheme as the exclusion list targets loans against securities for non-agricultural purposes.

10 Oct 2024

The petitioner, Ismail Babalal Attar, a farmer from Sangli, Maharashtra, challenged the rejection of his application for loan waiver benefits under th...

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