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High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.

The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...

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High Court of Bombay at Goa Dismisses ESI Corporation's Appeal in Coverage Dispute — Establishment Not Engaged in Manufacturing Activity. Use of gas lighter for polishing does not constitute manufacturing process under Section 2(k) of ESI Act, 1948.

The Regional Director of the Employees' State Insurance Corporation (appellant) filed an appeal under Section 82 of the Employees' State Insurance Act...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...

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Supreme Court Dismisses Petition to Quash FIR in Volkswagen Cheat Device Case — Investigation Not Impeded by Pending Civil Appeals Before NGT. Delay and Disputed Facts Cannot Be Grounds for Quashing FIR Under Section 482 CrPC.

The petitioner, Skoda Auto Volkswagen India Private Limited, a company engaged in the manufacture and sale of passenger vehicles, was aggrieved by the...

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Bombay High Court Pronounced Judgment in Writ Petition Lodging No. 3069 of 2018 Regarding Withdrawal of Electric Bus Contract. Dispute Involved Whether BEST Could Withdraw Contract Work Order Based on Note that Acceptance Was Subject to DHI Incentive Approval.

The present writ petition under Article 226 of the Constitution of India was filed by Olectra Greentec Limited (formerly Goldstone Infratech Limited) ...

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Bombay High Court Dismisses Union's Challenge to Tribunal Order Refusing to Treat Company's Closure Application as Withdrawn. Held that the Tribunal's refusal was not perverse and the Union's application was premature under Section 25-O of the Industrial Disputes Act, 1947.

The judgment concerns two writ petitions filed by the General Motors Employees Union challenging an order of the Industrial Tribunal dated 28.04.2023 ...