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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 Dismisses Admiralty Suit for Pure Economic Loss Without Physical Damage — Claim for Production Loss Due to Vessel Grounding Held Not Maintainable in Tort of Negligence. Defendant Vessel Owner Not Liable as No Duty of Care Owed to Jetty Owner for Purely Economic Loss.

The plaintiff, owner of a captive jetty and PVC resin plant, filed an admiralty suit against the defendant vessel, claiming production loss of Rs. 12,...

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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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Supreme Court Examines Appeals Concerning Kudankulam Nuclear Power Plant, Addressing Safety and Regulatory Measures Under Atomic Energy Act, 1962. The Court Deliberates on Balancing National Energy Policy with Public Apprehensions Stemming from Past Nuclear Incidents.

The case centers on appeals related to the establishment of a nuclear power plant at Kudankulam in Tamil Nadu. The judgment begins by acknowledging th...

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Bombay High Court Dismisses Petition by Employer Challenging Industrial Court's Order Granting Permanency to Contract Labourers. Employer-Employee Relationship Established Despite Contractor Deployment Under MRTU and PULP Act, 1971.

The petitioner, M/s Uni Klinger Ltd., challenged the judgment of the Industrial Court, Ahmednagar dated 28.08.2003, which allowed complaints filed by ...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...