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Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

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High Court of Judicature at Bombay Hears Letters Patent Appeal Against Single Judge’s Order Upholding State Minister’s Decision in Evacuee Property Mutation Dispute. Minister's Order Had Set Aside Lower Authorities' Orders Restoring Evacuee Property Entries.

This Letters Patent Appeal arose from a dispute over evacuee properties in Lonavala. The original owner, Haji Habib Tar Mohammed Janu, migrated to Pak...

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Bombay High Court Dismisses Writ Petitions Seeking Mandatory Lis Pendens Entry in 7/12 Extracts Under Maharashtra Land Revenue Code. Government Resolution Not Recording Lis Pendens Upheld as No Express Statutory Provision Mandates Such Entry.

The two writ petitions before the Bombay High Court raised a common issue concerning the mandatory recording of lis pendens entries in land records, s...

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Bombay High Court Hears Writ Petition Challenging Constitutional Validity of Section 2(24)(xviii) of Income Tax Act, 1961. Petitioner contended that taxing capital subsidies as income violates Articles 14, 19, 246, 265 and 289 of Constitution; final decision not stated in available text.

Serum Institute of India Private Limited, a biotechnology company manufacturing drugs and vaccines with a plant at Hadapsar, Pune, filed the writ peti...

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Gujarat High Court Quashes Revenue Entries Cancellation Orders for Violation of Natural Justice. Petitioner's Property Rights Restored as Ex-Parte Cancellation Without Notice Held Illegal Under Articles 14, 19, 300A, 226, 227 of Constitution.

The petitioner, Thakkar Yogeshbhai Amritlal, filed a petition under Articles 14, 19, 300A, 226, and 227 of the Constitution of India challenging multi...

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High Court of Bombay Allows Writ Petition Seeking Reassessment of Customs Duty Due to Typographical Error in Customs Tariff Heading. Petitioner's Inadvertent Error in Declaring CTH 85176990 Instead of 85176930 for Routers Entitles Correction Under Customs Act, 1962.

The petitioner, Dimension Data India Private Ltd., an importer, filed five Bills of Entry between 15.03.2019 and 25.04.2019 for importing 48 units of ...