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Bombay High Court Allows Petition Challenging Registration of Off-Highway Mining Vehicles as Motor Vehicles. Vehicles Designed Exclusively for Off-Highway Use Not Required to Be Registered Under Motor Vehicles Act, 1988.

The petitioner, Manikgarh Cement, a division of Century Textiles and Industries Limited, challenged a notice dated 18.10.2003 and order dated 24.11.20...

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High Court of Karnataka Allows Appeal in Central Excise Case — Appellant Entitled to Cenvat Credit on Input Services. Definition of 'Input Service' Under Cenvat Credit Rules, 2004 is Broad and Includes Services Having Nexus with Manufacturing Business.

The appellant, Toyota Kirloskar Motor Private Limited, is a manufacturer of motor vehicles and parts, registered under the Central Excise Act. It file...

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Bombay High Court Allows Writ Petition Challenging Registration Requirement for Off-Highway Construction Equipment Vehicles. Vehicles Designed Exclusively for Off-Highway Use in Mines Not Required to Be Registered Under Motor Vehicles Act, 1988.

The petitioner, Manikgarh Cement, a division of Century Textiles and Industries Limited, challenged a notice dated 18.10.2003 and order dated 24.11.20...

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Supreme Court Partly Allows Manufacturer's Appeal in Airbag Non-Deployment Case. Non-Disclosure of Airbag Deployment Threshold Constitutes Unfair Trade Practice Under Consumer Protection Act, 1986.

The appeal arose from a consumer complaint filed by Shailendra Bhatnagar against Hyundai Motor India Limited regarding non-deployment of airbags in hi...

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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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Madras High Court Upholds Government Permission for Ford India Plant Closure, Dismisses Workers' Challenge. Closure Permission Under Section 25-O of Industrial Disputes Act, 1947 Valid as Government Considered All Relevant Factors and Provided Compensation.

The case involves a batch of writ petitions filed by 59 workers of Ford India Private Limited challenging the Government Order G.O.Ms.No.171 dated 28....

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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High Court of Karnataka Quashes Exemption for Transport Vehicles in Motor Vehicles Rules — Rule 118(1)(iv) Exemption for M1 Category Vehicles Held Ultra Vires the Motor Vehicles Act, 1988

The petitioner, a retired HAL employee, filed a public interest litigation under Articles 226 and 227 of the Constitution of India challenging the not...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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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...