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Bombay High Court Upholds Levy of Market Fees on Vanaspati as Edible Oil Under Maharashtra APMC Act. Hydrogenated Vegetable Oil Held to Fall Within 'Edible Oils' Entry Added by 1987 Notification; Levy of Fees and Supervision Charges Upheld.

Two writ petitions were filed by companies manufacturing Vanaspati, challenging the levy of market fees and supervision charges by the Mumbai Agricult...

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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

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Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.

The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...

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Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.

The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...

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Bombay High Court Hears Admiralty Suit for Recovery of Value of Goods Lost Due to Non-Issuance of Bill of Lading. Claim Against Vessel Owner and Agent for Breach of Duty Under Carriage of Goods by Sea Act is Examined.

This admiralty suit was filed by the plaintiff, Geetanjali Woollen Pvt. Ltd., seeking recovery of US$ 57,860 with interest for the loss of export good...