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Supreme Court Clarifies Legal Insanity Defence Under Section 84 IPC and Burden of Proof Under Section 105 Evidence Act. The court held that insanity must be legal, not medical, to exempt from criminal liability, with the accused bearing the burden of proof on a preponderance of probabilities standard.

The judgment involved an appeal where the appellant raised the plea of insanity under Section 84 of the Indian Penal Code, 1860, seeking reversal of a...

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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.

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...