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Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

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Supreme Court Upholds Union of India in Section 17A Challenge — Prior Approval Requirement for Investigating Public Servants is Constitutionally Valid. Read Down to Mandate Independent Screening; Lokpal to Approve for Covered Public Servants.

The writ petition was filed by the Centre for Public Interest Litigation challenging the constitutional validity of Section 17A of the Prevention of C...

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Madras High Court Delivered Common Order in Writ Petitions Seeking FIR Registration and SIT Investigation into Alleged Cartelization in TANGEDCO Transformer Tenders. The Court Examined Allegations of Identical Bidding and Inflated Procurement Costs Causing Loss of Rs.397 Crores to Public Exchequer.

The judgment pertains to three writ petitions filed under Article 226 of the Constitution of India, heard analogously by the Madras High Court. The pe...

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Supreme Court Allows Appeal in Consumer Dispute Over Housing Loan Disbursement — No Privity of Contract Between Complainant and Bank. Complainant Not a 'Consumer' Under Section 2(1)(d) of Consumer Protection Act, 1986 as No Service Was Hired or Availed from the Appellant Bank.

The present appeal arises from a consumer complaint filed by the respondent (original complainant) against the appellant bank before the National Cons...

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Supreme Court Dismisses Assessee's Appeal Against Inclusion of Interest Credits as Taxable Income Under Section 4(1)(a) of Income-tax Act, 1922. Mercantile System Credit Entries for Interest from Own Shop in Native State Treated as Income Received in British India.

The assessee, ordinarily resident in British India, carried on business at Khurja and Aligarh in India and at Chistian in the Indian State of Bahawalp...

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Bombay High Court Upholds Classification of Bouquet of Fresh Flowers Under Residuary Entry in Sales Tax Case. Activity of Preparing Bouquets Constitutes Manufacture Under Section 2(17) of Bombay Sales Tax Act, 1959.

The applicant, M/s In Bloom, a florist and decorator, prepared bouquets from fresh natural flowers. To ascertain the tax liability, the applicant appl...

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Bombay High Court Dismisses Tenants' Revision Against Eviction Decree for Arrears of Rent, Damage, and Unauthorized Construction Under Bombay Rent Act, 1947. Doctrine of Relation Back Not Applicable as Amendment Was Not Allowed to Relate Back to Original Filing Date.

The case involves a civil revision application filed by tenants (Anil Joginder Sachdev and Rajeev Joginder Sachdev) against a decree of eviction passe...