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Search Results for "Brand new goods"

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High Court

Bombay High Court Allows Sales Tax Reference on Levy of Purchase Tax on Inter-State Purchases of Raw Materials Used in Manufacture of Exported Goods. The court framed a question of law regarding the applicability of Section 8(3)(b) of the Central Sales Tax Act, 1956 to inter-State purchases of raw materials used in exports.

21 Nov 2025

The applicant, M/s. Duphar Interfran Ltd., is a company engaged in the manufacture of pharmaceutical products. It purchased raw materials from outside...

High Court

Protecting Consumer Clarity in Pharmaceutical Markets

13 Jun 2024

The case involves a dispute over trademark infringement between the plaintiff's "ZITA-MET" and the defendant's "XIGAMET" in the pharmaceutical sector....

High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

Bombay High Court Dismisses Customs Appeal Against Acquittal in Import of Brand New Goods Under Transfer of Residence Facility. Prosecution Failed to Prove Goods Were Not Used Personal Effects, Acquittal Under Section 135 Customs Act, 1962 Upheld.

6 Feb 2018

The Assistant Commissioner of Customs, Marine and Preventive Wing, Bombay appealed against the judgment and order dated 11th October, 1999 passed by t...

High Court

Bombay High Court Allows Writ Petitions Challenging Denial of Advance Authorization Benefits for Export of Pharmaceutical Products. Court holds that the condition of 'direct physical handling' of goods by the applicant is not a mandatory requirement under the Foreign Trade Policy and that the Policy does not prohibit third-party procurement or supply.

1 Aug 2016

The petitioners, Sandoz Private Limited and Lupin Limited, are pharmaceutical companies engaged in the manufacture and export of pharmaceutical produc...

High Court

Bombay High Court Allows Writ Petitions Challenging Denial of Advance Authorization Benefits for Export of Pharmaceutical Products. Court holds that denial of benefits under Para 4.1.5 of Foreign Trade Policy on ground of non-fulfillment of condition of minimum value addition is unsustainable as the condition was not applicable to the product in question.

1 Aug 2016

The petitioners, Sandoz Private Limited and Lupin Limited, are pharmaceutical companies engaged in the manufacture and export of pharmaceutical produc...

High Court

Bombay High Court Upholds Temporary Injunction in Trade Mark Infringement Suit — 'JAL DROP' Found Deceptively Similar to Registered Mark 'JEEVAN DROP'. The court affirmed that phonetic and conceptual similarity between marks for identical goods (Sodium Hypochlorite Solution) constitutes infringement under the Trade Marks Act, 1999.

8 Feb 2016

The respondent, Mauli Chemicals Industries, a registered partnership firm manufacturing Sodium Hypochlorite Solution used as a drinking water disinfec...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Trademark Transfer Tax Case — Capital Gains Tax on Transfer of Trademark 'SHARP' Upheld. The court held that the transfer of a registered trademark along with goodwill and common law rights constitutes a capital asset, and the consideration received is taxable as capital gains under the Income Tax Act, 1961.

18 Dec 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Bangal...

High Court

Bombay High Court Grants Injunction Against 'ULTRA TUFF' Cement for Infringing 'ULTRATECH CEMENT' Trademark and Passing Off. The court held that the mark 'ULTRA TUFF' is deceptively similar to the registered trademark 'ULTRATECH CEMENT The Engineer's Choice' under Section 29 of the Trade Marks Act, 1999, and restrained the defendants from using the mark.

28 Jun 2011

The plaintiff, Ultra Tech Cement Limited, filed a suit alleging that the defendants, Alaknanda Cement Pvt. Ltd. and another, were infringing its regis...

High Court

Bombay High Court Grants Injunction in Quia Timet Action for Passing Off Based on Distinctive Bottle Shape of Vodka. Shape of a bottle can be protected as a trademark or get-up if it has acquired distinctiveness and is likely to cause confusion.

2 May 2011

The plaintiff, Gorbatschow Wodka KG, a German company manufacturing Vodka, filed a quia timet action against John Distilleries Limited alleging that t...

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