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Supreme Court Allows State's Appeal, Sets Aside High Court Judgment in Punjab Sales Tax Case Over Deduction on Cotton Seed Sales. Cotton Seeds Obtained After Ginning Held Not Same as Unginned Cotton for Purchase Turnover Deduction Under Section 5(2)(a)(vi) of Punjab Sales Tax Act, 1948.

The Supreme Court considered whether a dealer was entitled under the Punjab Sales Tax Act, 1948 to deduct from his purchase turnover the sale price of...

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Supreme Court Remands Execution Sale Dispute for Limitation Determination. High Court's Order Setting Aside Auction Sale Set Aside for Ignoring Supreme Court's Direction to Decide Limitation First.

The dispute arises from execution proceedings of a decree passed in favour of Shree Mahalaxmi Mercantile Coop Bank Ltd. (R2) against M/s. Abhilasha Co...

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Bombay High Court Partly Allows Appeals in Land Acquisition Compensation Case — Market Value Fixed at Rs.24 per sq m Uniformly. Reference Court's Classification of Land into Two Categories Set Aside Under Land Acquisition Act, 1894.

The case involves two appeals against the Judgment and Award dated 8th August 2003 passed by the learned District Judge, Margao, in Land Acquisition C...

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High Court of Bombay at Goa Adjudicates Tax Appeals on Wealth Tax Assessment of Coastal Property. Interpretation of Section 2(ea)(v) of the Wealth Tax Act, 1957, Regarding Exclusion of Non-Buildable Land Under CRZ Regulations.

The appeals arose from a common order dated 13 February 2004 of the Income Tax Appellate Tribunal, Panaji, concerning wealth tax assessments of severa...

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High Court of Judicature at Bombay Nagpur Bench Adjudicates Challenge to Declaration of Chandrapur as Dry District Under Maharashtra Prohibition Act, 1949. Order Dated 05.03.2015 and Section 139(1)(a) of the Act Challenged as Violative of Article 14 of the Constitution.

This batch of writ petitions challenged the declaration of Chandrapur as a dry district. The petitioners, holders of licenses under the Maharashtra Pr...

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Supreme Court Hears Civil Appeals Concerning Applicability of Interest on Delayed Payments Act to Prior Contracts. The appeals arise from a common question of law regarding the retrospective application of the Interest on Delayed Payment to Small Scale and Ancillary Industrial Undertakings Act, 1993.

The appeals before the Supreme Court arose from a common question of law regarding the applicability of the Interest on Delayed Payment to Small Scale...