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Bombay High Court Dismisses Writ Petition Challenging Forest Land Encroachment Notices Under Maharashtra Land Revenue Code and Forest Act. Petitioners Failed to Establish Title or Authorisation for Construction on Government Forest Land.

The petitioners, nine individuals, filed a writ petition before the Bombay High Court challenging notices issued by the Deputy Conservator of Forests ...

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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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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.

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...

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Madras High Court Considers Tax Revision Against Tribunal Order Restoring Equal Addition and Penalty Under TNVAT Act, 2006. Taxpayer Argues Stock Variation Computed from Notional Trading Method Without Physical Verification Cannot Sustain Penalty Under Section 27(3)(c).

The case involved a tax revision petition filed by M/s. Vista Garments, a registered dealer under the CGST Act, 2017, engaged in manufacturing hosiery...

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High Court of Karnataka Allows State Appeal in Forest Land Conversion Case — Refund of Compulsory Deposit Ordered by Single Judge Set Aside. Deposit under Section 79A of Karnataka Forest Act, 1963 for conversion of forest land to non-forest purpose is not refundable upon grant of permission.

The State of Karnataka, through the Deputy Conservator of Forests and other authorities, filed a writ appeal against an order of a learned Single Judg...

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High Court of Bombay at Goa Allows Appeal in Land Acquisition Case — Market Value Enhanced to Rs.66 per Square Metre for Konkan Railway Project. Comparable Sale Deeds of Nearby Land at Rs.64 and Rs.66 per Square Metre Form Basis for Valuation Under Section 23 of Land Acquisition Act, 1894.

The case arises from the acquisition of 23,900 square metres of land belonging to the appellant, Smt. Shrimati Vishwanath Acharya (since deceased, rep...