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Supreme Court Allows Shifting of Liquor Shop Between Regions in Union Territory of Puducherry. The term 'place' in Rule 209 of the Puducherry Excise Rules, 1970 is not restricted to a particular region but permits shifting within the entire Union Territory.

The appellant, M/s Cee Cee & Cee Cee's, held an F.L. 1 License under the Puducherry Excise Act, 1970 for wholesale vending of Indian Made Foreign Liqu...

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Bombay High Court Allows Petition by Watch Manufacturer Against Seizure Under Packaged Commodities Rules. Watches Sold in Boxes Are Not Pre-Packaged Commodities Under Standards of Weights and Measures (Packaged Commodities) Rules 1977.

The petitioner, Titan Industries Ltd., a manufacturer and seller of watches, challenged the seizure of its watches by the respondents (Union of India ...

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Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...