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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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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 Decrees Ownership of 800 ITC Shares to Plaintiffs, Finding Transfers Forged and Broker's Claim Unproven. Defendant No.14 Failed to Discharge Burden Under Section 106 of the Indian Evidence Act, 1872, and Forged Transfer Deeds Are Void; Register of Members Ordered to Be Rectified.

The suit concerned a declaration of ownership and rectification of the register of members of ITC Ltd. (Defendant No.1) in respect of 800 shares. Plai...

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Bombay High Court Dismisses Enforcement Petition for Foreign Award Citing Lack of Jurisdiction Due to Prior Section 34 Filing. Section 42 of Arbitration and Conciliation Act, 1996 Vests Exclusive Jurisdiction with the Court at Jamkhambalia Where the Section 34 Application Was First Filed.

The petitioners, Pacific Basin Ihx (UK) Ltd., a company incorporated in England engaged in shipping, sought enforcement of a foreign arbitration award...

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High Court Answers Substantial Question of Law in Customs Appeal on Validity of CHALR Disciplinary Proceedings Despite Non-Joinder in Show Cause Notice. Non-Joinder of Customs House Agent as Co-Noticee Under Customs Act Does Not Vitiate Independent Disciplinary Action Under CHALR 1984.

The appeal arose from a decision of the Customs, Excise & Service Tax Appellate Tribunal that set aside the cancellation of a Customs House Agent lice...

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Bombay High Court Holds Agent of Vessel Liable as Owner for Port Charges Under Major Port Trusts Act. Court Interprets Section 2(o) to Include Agent, Following Supreme Court Precedent, and Finds Defendants Liable for Deficit After Consignment Sale.

The Board of Trustees of the Port of Bombay, a statutory corporation, filed a suit for recovery of Rs 3,21,369.45 along with interest, being the defic...