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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Supreme Court Strikes Down Section 13(2) of Chhattisgarh Rent Control Act as Ultra Vires — State Legislature Cannot Confer Direct Appeal to Supreme Court. The provision bypassing High Court jurisdiction is invalid for lack of legislative competence under the Constitution.

The Supreme Court considered the validity of Section 13(2) of the Chhattisgarh Rent Control Act, 2011, which provided for a direct appeal to the Supre...

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Supreme Court Declares Section 13(2) of Chhattisgarh Rent Control Act, 2011 Ultra Vires for Lack of Legislative Competence. State Legislature Cannot Confer Direct Appellate Jurisdiction on Supreme Court; Provision Invalid.

The case arose from an appeal filed under Section 13(2) of the Chhattisgarh Rent Control Act, 2011, against an eviction order passed by the Rent Contr...

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Supreme Court Allows Appeal in IBC Limitation Case, Holds Section 7 Application Time-Barred Under Article 137 of Limitation Act. The Court ruled that Article 62 of Limitation Act applies only to suits, not to applications under Section 7 of IBC, and time-barred debts cannot be revived under the Code.

The case involves an appeal against the judgment of the National Company Law Appellate Tribunal (NCLAT) which had dismissed the appellant's appeal and...

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Bombay High Court Allows Appointment of Arbitrator in Partnership Dispute Despite Objections to Earlier Appointee. Court Holds That Arbitration Clause Survives Dissolution and Section 11(6) of Arbitration and Conciliation Act, 1996 Empowers Court to Appoint Arbitrator When Parties Fail to Agree.

The applicants, partners of a dissolved partnership firm, filed an application under Section 11(6) of the Arbitration and Conciliation Act, 1996 seeki...