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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

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Bombay High Court Dismisses Trade Union Petition as Infructuous Due to Merger of Petitioner Union. Petition challenging recognition of another union under MRTU & PULP Act, 1971 becomes infructuous as petitioner union ceased to exist and no interim relief was granted.

The petitioner, All India Siemens Employees Union, a trade union registered under the Trade Unions Act, 1926, filed a writ petition in 2006 challengin...

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Bombay High Court Allows Writ Petition Challenging Recovery of Alleged Excess Pay from Leave Encashment – Section 33-C(1) Industrial Disputes Act, 1947. Recovery of excess payment after five years held iniquitous and arbitrary, following Chandi Prasad Uniyal principle.

The petitioner, Vilas Pandurang Markande, a former employee of the Mumbai Port Trust (respondent No.2), filed a Writ Petition challenging the order da...

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Bombay High Court Dismisses Petition Challenging Industrial Tribunal Award in Workmen Termination Dispute. Employer-Employee Relationship Established Between Firm and Workmen Despite Contractor Engagement.

The petitioner, a partner of M/s. Shah & Co., challenged an award of the Industrial Tribunal at Mumbai in Reference (IT) No.24 of 2011. The dispute co...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Bombay High Court Dismisses Union's Petition Alleging Unfair Labour Practice by Employer. Company's denial of permanency to 15 workmen held not to constitute unfair labour practice under Item 6 of Schedule IV of MRTU & PULP Act, 1971 as workmen failed to prove continuous service.

The petitioner, Maharashtra Association of General Workers, a trade union, filed a writ petition challenging the judgment and order dated November 20,...

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Madras High Court Allows SIPCOT's Appeal in Sub-Leasing Dispute — Demand for Sub-Leasing Charges Upheld. Lease Agreement Clause 2(vii) Prohibiting Sub-Leasing Without Consent and Requiring Payment of Charges is Valid and Enforceable.

The case involves two writ appeals filed by State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) against orders of a learned Single J...