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Bombay High Court Allows Writ Petitions Challenging Penalty Under Central Sales Tax Act for Alleged Misuse of Registration Certificate. Court Holds That Mere Issuance of C-Forms Without Actual Inter-State Movement Does Not Attract Penalty Under Section 10(d) of CST Act, 1956.

The petitioner, M/s. Brijda Roadlines Pvt. Ltd., a transport company engaged in the business of transportation and holding a dealership from Bharat Pe...

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Bombay High Court Allows Writ Petitions Challenging Penalty Under Central Sales Tax Act for Alleged Misuse of Declared Forms. Court holds that penalty under Section 10(d) read with Section 10A of the CST Act, 1956 cannot be imposed without establishing mens rea or conscious violation of law.

The petitioner, M/s. Brijda Roadlines Pvt. Ltd., a transport company engaged in the business of transporting goods and holding a dealership from Bhara...

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Bombay High Court Dismisses Petition Challenging Amendment to Increase Membership Strength of Cooperative Society. The amendment to increase membership beyond 50 was allowed by the Divisional Joint Registrar under Section 152 of the Maharashtra Cooperative Societies Act, 1960.

The petitioners, who were members of a cooperative society, challenged an order dated 25.02.2002 passed by the Divisional Joint Registrar, Cooperative...

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Bombay High Court Dismisses Petition Challenging Amendment to Increase Membership Strength of Cooperative Society. The amendment to increase members beyond 50 was upheld by the Divisional Joint Registrar under Section 152 of the Maharashtra Cooperative Societies Act, 1960.

The petitioners, who were members of a cooperative society, filed a writ petition challenging an order dated 25.02.2002 passed by the Divisional Joint...

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Bombay High Court Dismisses Petition Challenging Excise Duty Rate on Cranes — Enacted Statute Prevails Over Discrepancy in Bill Versions. Rate of Duty Under Heading 84.26 of Central Excise Tariff Act, 1985 is 15% Ad Valorem, Not 12% as Claimed by Manufacturer.

The petitioner, M/s. Garlick Engineering, a manufacturer of cranes, filed a writ petition challenging the rate of central excise duty applicable to cr...