Search Results for "composition tax"

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Search Results for "composition tax"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

High Court

Bombay High Court Dismisses Section 34 Challenge to Arbitral Award in Partnership Dispute — Upholds Award of Rs. 7.39 Crore with Interest. Limitation plea rejected as claim was within time; quantification not perverse.

2 Apr 2026

The judgment concerns a Commercial Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award ...

Supreme Court

Supreme Court Allows Appeals of Flat Buyers Against Developer for Delayed Possession, Holds Unilateral Compensation Clause Unfair. Developer's stipulation of Rs 5 per sq ft per month as liquidated damages for delay held inadequate and unconscionable; flat buyers entitled to compensation at 6% per annum on amounts paid.

24 Aug 2020

The case involves appeals by 171 flat buyers against the dismissal of their consumer complaint by the National Consumer Disputes Redressal Commission ...

Supreme Court

Supreme Court Overrules HUDA v. Sunita, Holds Statutory Bodies Amenable to Consumer Protection Act for Services Rendered for Consideration. The Court ruled that the Consumer Protection Act, 1986 applies to statutory authorities providing services for consideration, and sovereign functions are exempt only if strictly understood.

16 Sep 2019

The Supreme Court considered a reference arising from an order dated 13.07.2018, where a two-judge Bench doubted the correctness of HUDA v. Sunita (20...

High Court

High Court of Karnataka Dismisses Revision Petition in VAT Case — Upholds Reassessment for Non-Production of Documents. Assessee failed to produce purchase bills and delivery notes despite multiple opportunities, leading to confirmation of tax demand under Section 39(1) of the Karnataka Value Added Tax Act, 2003.

30 May 2017

The case involves a Sales Tax Revision Petition filed by M/s. Sri Balaji Traders, a partnership firm, against the State of Karnataka. The assessee was...

High Court

High Court of Karnataka Allows Appeal in KVAT Act Classification Case — Mango Juc-Fit and Other Products Held to Be Fruit Products Under Entry 16 of Third Schedule. The Court ruled that the products are covered by the specific entry for fruit products and not unscheduled goods, reversing the Commissioner's revisional order.

27 Apr 2016

The appellant, M/s. Rasna Private Limited, a dealer under the Karnataka Value Added Tax Act, 2003 (KVAT Act), sought a clarification from the Advance ...

High Court

Karnataka High Court Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not a Vegetable Product. Classification under Karnataka Value Added Tax Act, 2003 depends on predominant ingredient and common parlance, not processing method.

20 Mar 2015

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act challenging the order of a learned Single Judge in Writ Pet...

High Court

Bombay High Court Dismisses Petition Challenging Disqualification of Village Panchayat Member for Being Servant of Agricultural Produce Market Committee. Agricultural Produce Market Committee Held to be a Local Authority Under Section 14(1)(i) of Bombay Village Panchayat Act, 1958, and Section 3(31) of General Clauses Act, 1897.

22 Jul 2011

The petitioner, Babasaheb Devram Sathe, was elected as a member of the Gram Panchayat, Jalgaon Budruk, in 2010 and also functioned as Sarpanch. The fi...

High Court

Bombay High Court Dismisses Appeal by ICAR and NRCC, Upholds State Government as Appropriate Government for Labour Dispute. Jurisdiction of Labour Court under MRTU & PULP Act Confirmed for Termination of Agricultural Labourers Employed by Central Government Undertaking.

23 Nov 2010

The case involves an appeal by the Indian Council of Agricultural Research (ICAR) and the National Research Centre for Citrus (NRCC) against a judgmen...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Investment Allowance and Revenue Expenditure Deduction. Processing of Ore Constitutes Manufacture or Production Under Section 32A of Income Tax Act, 1961.

23 Aug 2005

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT). The...

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