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Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

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Supreme Court Dismisses Appeal of Manufacturer in Central Excise Duty Dispute on Captive Consumption of Yarn. Court Holds That Bank Guarantees Furnished Under Interim Order Can Be Enforced Without Section 11A Notice.

The appellant, M/s. The Bombay Dyeing & Mfg. Co. Ltd., was engaged in the manufacture of cotton and manmade fabrics. It claimed that the fabric manufa...

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Bombay High Court Dismisses Trade Union's Petition Challenging Rejection of Interim Relief in Transfer Dispute. Industrial Court's Refusal to Stay Transfer Orders Upheld as No Prima Facie Case of Unfair Labour Practice Established Under MRTU and PULP Act.

The petitioner, Engineering Workers Association, a registered trade union, filed a writ petition under Articles 226 and 227 of the Constitution of Ind...

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Bombay High Court Dismisses Management's Challenge to Industrial Court Award on Wage Classification for Sugar Workers. Union's Claim for Proper Designation and Pay Scales from Commencement of Production Upheld as Reasonable.

The judgment concerns two writ petitions challenging an award of the Industrial Court at Kolhapur in Reference (IC) No.17 of 1985 dated 12/12/1988. Th...

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Bombay High Court Upholds ITAT Decision on Non-Refundable Deposits Not Being Trading Receipts in Sugar Cooperative Case. Funds collected from sugarcane purchase price held not to be trading receipts following Supreme Court precedent in Bazpur Co-op. Sugar Mills Ltd.

The case involves a reference under the Income Tax Act, 1961, by the Revenue against the decision of the Income Tax Appellate Tribunal (ITAT) in favor...

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Bombay High Court Dismisses Employer's Petition Challenging Labour Court Award of Reinstatement with Back Wages for Illegal Retrenchment. Non-Compliance with Section 25F of Industrial Disputes Act, 1947 Renders Termination Void, and Full Back Wages Are the Normal Rule.

The case involves a writ petition filed by Shree Changdeo Sugar Mills Ltd. and another against 27 workmen challenging the award of the Labour Court, K...