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Supreme Court Allows Appeal in Contract Refund Dispute — Interest on Principal Not Payable from Date of Deposit When Contract Not Void or Breached. Gujarat Maritime Board Not Liable to Pay Interest for Period Before Abandonment of Contract Under Indian Contract Act, 1872.

The Supreme Court allowed the appeal filed by the Chief Executive Officer and Vice Chairman, Gujarat Maritime Board, against the judgment of the Gujar...

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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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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

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Supreme Court Upholds Conviction Under Section 21(c) NDPS Act but Reduces Sentence to 16 Years. Court Holds That Section 32B Does Not Limit Sentencing Discretion to Enumerated Factors; Other Relevant Factors Like Quantity May Be Considered.

The appeal arose from a conviction under Section 21(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The appellant, Rafiq Qu...