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High Court of Karnataka Allows University's Revision Petitions in VAT Dispute — Supply of Textbooks and Uniforms to Students Not Taxable as 'Sale'. Educational Institution Providing Essential Items to Students as Part of Education Is Not a Dealer Under KVAT Act, 2003.

The case involves sales tax revision petitions filed by Manipal University under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act). ...

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Supreme Court Interprets Scope of 'Child' under POCSO Act in Appeal Concerning Mentally Challenged Victim. Mental Age of Adult with Cerebral Palsy Considered for Applicability of Special Procedures under Protection of Children from Sexual Offences Act, 2012.

The case concerned a criminal appeal by the prosecutrix, a 38-year-old woman suffering from cerebral palsy (R. Hemiparesis), through her mother. An FI...

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Bombay High Court Acquits Accused in Corruption Case Due to Invalid Sanction and Unfair Trial. Sanctioning Authority Not Examined and Contents of Sanction Order Not Proved, Rendering Conviction Unsustainable Under Sections 7 and 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The appellant, Devidas Jagannath Joshi, was convicted by the Special Court (ACB), Nagpur, for offences under Section 7 and Section 13(1)(d) read with ...

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Supreme Court Upholds Uttar Pradesh Board of Madarsa Education Act, 2004 as Valid Regulatory Legislation. High Court erred in striking down entire Act; provisions conflicting with UGC Act are severable.

The Supreme Court considered appeals against the Allahabad High Court's judgment striking down the Uttar Pradesh Board of Madarsa Education Act, 2004 ...