Search Results for "1964 Rules"

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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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High Court of Bombay at Goa Dismisses Writ Petition Challenging Tenancy Declarations and Sale of Agricultural Properties Due to Delay and Laches. Challenge to orders from 1988-1996 under Goa Tenancy Act fails as petition filed in 2013 is grossly delayed without explanation.

The petitioner, Rashid Salvador Sousa, filed a writ petition in April 2013 under Articles 226 and 227 of the Constitution before the High Court of Bom...

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Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision.

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules fo...

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Supreme Court Upholds Sub-Classification Within Scheduled Castes for Reservation in Punjab Act. State can provide preferential treatment to more backward castes without tinkering with Presidential List under Article 341.

The Supreme Court considered the constitutional validity of Section 4(5) of the Punjab Scheduled Caste and Backward Classes (Reservation in Services) ...