Search Results for "Assam Sales Tax"

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Search Results for "Assam Sales Tax"

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High Court

Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Involving Perfume Brands. Court restrains defendants from using marks deceptively similar to plaintiffs' registered trademarks and artistic logos, finding prima facie case of infringement and passing off.

7 May 2026

The plaintiffs, Ahmed Perfumes LLC and M/s. Ahmed Al Maghribi Perfumes Trading LLC, both UAE-based companies in the perfume business, filed a Commerci...

Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

Supreme Court

Supreme Court Allows Appeal in Consumer Protection Case on Applicability of Deposit Condition Under Old Act. The court held that the appeal is governed by the Consumer Protection Act, 1986, as the right of appeal accrued before the 2019 Act came into force, and the deposit of ₹50,000 under Section 23 suffices for entertaining the appeal.

15 Feb 2022

The appeal arose from an order of the National Consumer Dispute Redressal Commission directing the appellant to pay a substantial sum with interest. T...

Supreme Court

Supreme Court Dismisses Appeal of Yum! Restaurants (Marketing) Private Limited in Doctrine of Mutuality Case — Surplus from AMP Activities Held Taxable as Income. Contributions from Non-Beneficiaries and Lack of Complete Identity Between Contributors and Beneficiaries Defeats Claim of Mutuality Under Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a dispute between Yum! Restaurants (Marketing) Private Limited (YRMPL), a wholly owned subsidiary of Yum! Restaurants (India) Pv...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Eligibility Certificate for Tax Incentives Under New Package Scheme of Incentives, 1993. The court held that the government is bound by its promise of incentives under the scheme and cannot arbitrarily deny benefits once the Eligibility Certificate is issued.

16 Jul 2019

The petitioner, M/s K. M. Refineries and Infraspace Pvt. Ltd., a registered company manufacturing vegetable oil and allied products, set up a factory ...

High Court

Bombay High Court Upholds Tribunal's Finding that Crane Hirer is Not a 'Dealer' Under Lease Act. Transaction of Hiring Crane with Operator is a Works Contract, Not a Sale of Right to Use Goods.

21 Apr 2015

The case involves a reference under the Maharashtra Sales Tax on Transfer of Right to Use Any Goods for Any Purpose Act, 1985 (Lease Act). The respond...

High Court

Karnataka High Court Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not a Vegetable Product. Classification under Karnataka Value Added Tax Act, 2003 depends on predominant ingredient and common parlance, not processing method.

20 Mar 2015

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act challenging the order of a learned Single Judge in Writ Pet...

High Court

High Court of Karnataka Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not Exigible to Tax Under Entry 82 of Schedule IV of KVAT Act, 2003. The court held that the product, being a mixture of dehydrated potato flakes and vegetables, does not fall under the specific taxing entry and is not exigible to tax.

20 Mar 2015

The State of Karnataka filed a writ appeal challenging the order of a learned Single Judge in Writ Petition No.40521/2010 dated 10.02.2011. The respon...

High Court

High Court of Karnataka Allows Writ Appeals in Central Sales Tax Assessment Dispute — Remands Matter for Fresh Consideration on Rate of Tax Applicable to Inter-State Sales. The court held that the assessing authority must consider the appellant's claim for concessional rate of tax under Section 8(1) of the Central Sales Tax Act, 1956, based on the nature of the goods and the declarations furnished.

20 Mar 2015

The appellant, ABB India Ltd., is engaged in the manufacture and sale of electrical/electronic products and execution of work contracts for transmissi...

High Court

Bombay High Court Upholds Constitutional Validity of Tax on Medical Reimbursement Above Rs.15,000 as Perquisite Under Section 17(2) of Income Tax Act, 1961. Medical reimbursement exceeding Rs.15,000 per annum treated as taxable perquisite is not arbitrary or discriminatory and does not violate Articles 14 or 21 of the Constitution.

13 Nov 2006

The judgment concerns three writ petitions filed by bank employees' associations and an individual officer challenging the constitutional validity of ...

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