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Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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High Court of Karnataka Allows Appeal in Property Dispute — Sale Deed by GPA Holder Without Authority Declared Void. Court holds that a General Power of Attorney must expressly authorize sale of immovable property and that the burden of proving authority lies on the party relying on the GPA.

The case involves a regular first appeal filed by the defendants against the judgment and decree dated 24.02.2012 in O.S.No.2405/2010 passed by the XI...

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Madras High Court Considers Appeal Against Dismissal of Suit for Specific Performance and Possession. Sale Agreement Dated 24.07.2010 for 1.18 Acres Land with Advance of Rs.1,00,000 Forms Basis of Dispute.

The appeal arose from the dismissal of Original Suit No. 48 of 2017 by the Additional District and Sessions Judge (FTC) Court, Arni, on 23.10.2018. Th...

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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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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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Bombay High Court Dismisses Appeal in Stamp Duty Dispute — Agreement for Sale Without Possession Delivery Not a Conveyance Under Article 25 Schedule I of Bombay Stamp Act, 1958. Document Dated 03/3/2000 Held to Be Mere Agreement for Sale, Not Requiring Stamp Duty as Conveyance.

The case involves a Letters Patent Appeal filed by the appellants (legal representatives of the original defendant) against a judgment of a learned Si...

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High Court of Bombay Examines Legality of Registered Sale Deed Lacking Vendor's Signature at Designated Place in Second Appeal. The appeal raises substantial questions of law regarding proof of execution and limitation where the vendor's signature was absent at the execution place but present elsewhere.

The appellant filed a second appeal challenging the appellate court's reversal of the trial court's dismissal of a suit for cancellation of a register...