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Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Vested Rights Not Affected by Amendment. State Cannot Withdraw Exemption Granted Under Section 8(5) of CST Act for Inter-State Sales Prior to 2002 Amendment.

The case involves appeals by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices issued by the Sales Tax D...

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Supreme Court Allows Appeal of Employee Retired Prematurely Based on Deemed Age — Resolution Cannot Override Service Rules. The Court held that the Board's resolution deeming age as 18 on appointment date could not reduce the actual retirement age under Rule 73 of the Bihar Service Code.

The appellant, Gopal Prasad, was appointed as Calligraphist-cum-Assistant of the Bihar School Examination Board on 20 May 1970 at about 15½ years of ...

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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 Acquits Accused in Corruption Case Due to Lack of Proof of Demand. Conviction under Prevention of Corruption Act cannot be sustained when primary evidence of demand is absent due to complainant's death and no other reliable evidence establishes demand.

The Supreme Court allowed the appeal of Mrs. Neeraj Dutta, an LDC in Delhi Vidyut Board, who was convicted under Sections 7 and 13(1)(d) read with Sec...

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Supreme Court Restores Compensation in Motor Accident Claim — Bus Driver's Negligence Established by Preponderance of Probabilities. Non-examination of Pillion Rider Not Fatal to Claim Under Motor Vehicles Act, 1988.

The case arises from a motor accident on 28 October 2011, when Sitaram, a senior government school teacher, was riding a motorcycle with a pillion rid...