Search Results for "packing materials"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "packing materials"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

High Court

Bombay High Court Acquits Accused in Murder Case Due to Unreliable Sole Eyewitness Testimony. Conviction under Section 302 IPC set aside as the sole eyewitness's evidence was found untrustworthy and the recovery of weapon was not sufficiently corroborated.

10 Sep 2024

The appellant, Hira Lohar, was convicted under Section 302 IPC for the murder of Bishnath Mehar. The prosecution case relied heavily on the sole testi...

Supreme Court

Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

9 Jan 2023

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...

High Court

Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

8 Apr 2021

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

High Court

High Court of Karnataka Quashes FIR Against Cold Storage Firm in Cattle Transport Case — No Prima Facie Offence Made Out Under Cow Slaughter Act. Allegations of illegal transport of cows for slaughter fail as the vehicle was carrying buffaloes, not cows, and the petitioners were not involved in the alleged cruelty.

25 Jan 2019

The petitioners, Shrusthi Agro & Cold Storage and its partners, filed a petition under Section 482 Cr.P.C. seeking quashing of FIR No. 42/2018 registe...

High Court

High Court of Karnataka Quashes FIR Against Cold Storage Firm in Cattle Transport Case — No Prima Facie Case Under Karnataka Prevention of Cow Slaughter Act. Alleged illegal transport of cows for slaughter fails as cows were being taken to a cold storage facility, not a slaughterhouse, and no evidence of slaughter intent.

25 Jan 2019

The petitioners, Shrusthi Agro & Cold Storage and its partners, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) s...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in Gutkha Excise Duty Case for Lack of Substantial Question of Law. The court held that the CESTAT's findings on valuation and penalty were factual and not perverse, and no question of law arose under Section 35G of the Central Excise Act, 1944.

14 Jun 2018

The case involves appeals filed by M/s. Trishul Arecanut Granuels Private Limited and its Director, H.S. Nataraj, against the Commissioner of Central ...

High Court

Bombay High Court Allows Change in Stock Valuation Method and Grants Export Market Development Allowance for Packing Expenses in Income Tax Reference. The court held that a bona fide change to a more scientific method of stock valuation is permissible, and packing expenses for exports qualify for deduction under Section 35B of the Income Tax Act, 1961.

8 Sep 2016

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the opinion of th...

High Court

High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

30 Apr 2014

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Contract for Manufacture of Pharmaceutical Products Held to be Sale, Not Works Contract Under Section 194C of Income Tax Act, 1961. The court upheld the ITAT's decision that the agreement between the assessee and the manufacturer was a contract for sale of goods, as property passed only on delivery and the agreement was on a principal-to-principal basis.

12 Mar 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which held t...

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