Search Results for "Maharashtra Excise"

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Search Results for "Maharashtra Excise"

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High Court

Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

30 Apr 2010

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

High Court

Bombay High Court Allows Writ Petition Challenging Registration Requirement for Off-Highway Construction Equipment Vehicles. Vehicles Designed Exclusively for Off-Highway Use in Mines Not Required to Be Registered Under Motor Vehicles Act, 1988.

13 Apr 2016

The petitioner, Manikgarh Cement, a division of Century Textiles and Industries Limited, challenged a notice dated 18.10.2003 and order dated 24.11.20...

High Court

Bombay High Court Allows Petition Challenging Registration of Off-Highway Mining Vehicles as Motor Vehicles. Vehicles Designed Exclusively for Off-Highway Use Not Required to Be Registered Under Motor Vehicles Act, 1988.

13 Apr 2016

The petitioner, Manikgarh Cement, a division of Century Textiles and Industries Limited, challenged a notice dated 18.10.2003 and order dated 24.11.20...

High Court

Bombay High Court Upholds Tribunal's Decision That Customs Duty Not Part of 'Purchase Price' Under Bombay Sales Tax Act. The term 'Purchase Price' in Rule 41D does not include customs duty, and set-off under Section 75 is only for intra-State purchases.

23 Aug 2016

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959 (BST Act) by the First Bench of the Maharashtra Sales Tax T...

Supreme Court

Supreme Court Upholds Respondent's Appeal in Sales Tax Classification: Contract for Providing and Fixing Steel Windows Held as Service Contract, Not Taxable as Sale of Goods. The Main Object Test, Gathered from Terms, Circumstances, and Trade Custom, Dictates that the Transaction Was Primarily for Rendering Service.

4 Feb 1969

The dispute arose under sales tax law in Rajasthan. The respondent, M/s. Man Industrial Corporation Ltd., was a fabricator of steel windows. It submit...

Supreme Court

Supreme Court Hears Appeals on Forum for Trial in SEBI Act Cases — Retrospective Application of 2002 and 2014 Amendments Disputed. Court Considers Whether Change from Magistrate to Sessions Court and Subsequent Special Courts Affects Pre‑2002 Offences Still Pending.

1 Jan 1970

This batch of appeals and petitions before the Supreme Court concerned the proper forum for trial of offences under the Securities and Exchange Board ...

Supreme Court

Supreme Court Allows Regulatory Appeal on Trial Forum under Securities and Exchange Board of India Act, 1992. Procedural Amendment to Section 26 by the 2002 Amendment Act Held Retrospective, and All Pending Trials for Pre-2002 Offences Must Proceed Before Special Court as per the 2014 Amendment.

1 Aug 2026

The Supreme Court addressed a batch of appeals and writ petitions concerning the correct forum for trial of offences under the Securities and Exchange...

High Court

High Court of Judicature at Bombay quashes FIR in Immoral Traffic Prevention Act case due to illegal search by unauthorised police officer; upholds similar FIR where search conducted by Special Police Officer. Search without warrant under Section 15 of the Immoral Traffic Prevention Act, 1956 must be by Special Police Officer or Trafficking Police Officer; Assistant Police Inspector not authorised.

15 Oct 2016

Two writ petitions were filed under Article 226 of the Constitution of India and Section 482 of the Code of Criminal Procedure, 1973, seeking quashing...

High Court

Bombay High Court Upholds Legality of Search by Inspector In-Charge of Police Station Under Immoral Traffic Prevention Act. Court Rejects Challenge to Search in Second Writ Petition, Finding Senior Inspector as Special Police Officer Under Notification Dated 14 March 2005; Notes Unauthorised Search by Assistant Police Inspector in First Petition.

15 Oct 2016

The Bombay High Court heard two writ petitions filed under Article 226 of the Constitution and Section 482 of the Code of Criminal Procedure, 1973, se...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Registration Case — No Deemed Registration Under Section 12AA(2) of Income Tax Act, 1961. The court held that the absence of a deeming provision in Section 12AA(2) means that failure to decide an application within six months does not result in automatic deemed registration.

21 Oct 2024

The case involved an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which had granted deemed re...

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