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Search Results for "manufacturing facility"

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Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

High Court

Bombay High Court Adjudicates Winding Up Petition Under Companies Act, 1956 – Default in Repayment of Secured Facilities Allegedly Renders Respondent Unable to Pay Debts. Petitioner Bank Seeks Winding Up and Appointment of Provisional Liquidator After Respondent Defaults on Short-Term Loan and Letters of Credit.

14 Feb 2017

The case concerned a company petition for winding up under the Companies Act, 1956, instituted by IDFC Bank Limited, a creditor, against M/s.Ruchi Soy...

High Court

Bombay High Court Allows Petition for Concessional Octroi Rate for Industrial Raw Materials Under Maharashtra Municipalities (Octroi) Rules, 1968. The court held that the petitioner is entitled to 50% concessional octroi on raw materials under Item 4 of Chapter I as per Administrator's communication dated 03-04-1991, and directed refund of excess collected with interest.

9 Mar 2015

The petitioner, Bharat General and Textile Industries Limited, a textile manufacturing company, filed a writ petition under Article 226 of the Constit...

High Court

High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

16 Feb 2016

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

High Court

Bombay High Court Dismisses Petition Challenging Industrial Court Order for Reinstatement with Full Back Wages. Termination of Workmen Held to Be Colourable Exercise of Employer's Rights and Victimization Under Industrial Disputes Act, 1947.

1 Apr 2005

The petitioner, Anglo French Drugs & Industries Ltd., challenged an order of the Industrial Court dated 11th April 2002, which allowed a revision appl...

High Court

High Court Upholds Award Directing Absorption of Contract Workers as Permanent Employees. Tribunal's Finding of Sham Contract Upheld as Workers Were Directly Supervised and Paid by Principal Employer Under CLRA Act, 1970.

17 Feb 2016

The Airports Authority of India (AAI), a statutory body, filed a writ petition under Article 226 of the Constitution challenging the Award dated 26 Ma...

High Court

Bombay High Court Dismisses Revenue's Appeal in Cenvat Credit Case for Mobile Phones. Service Tax Paid on Mobile Phones Used by Employees Held Eligible for Cenvat Credit Under Cenvat Credit Rules, 2004.

10 Mar 2015

The case is an appeal filed by the Commissioner of Central Excise, Goa, against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Imported Textile Machinery — Holds That Show Cause Notice Issued Beyond Limitation Period Under Section 28 of Customs Act, 1962 Is Time-Barred. The court quashed the show cause notice as the department failed to establish any fraud or suppression to justify the extended period of limitation.

20 Feb 2026

The petitioners, Karl Mayer STOLL Textilmaschinenfabrik GmbH and M/s. Karl Mayer India Private Limited, imported textile machinery and cleared the goo...

High Court

Bombay High Court Dismisses Petition Challenging Industrial Court Order in Unfair Labour Practice Case — Petitioner Failed to Prove Employee-Employer Relationship with Respondent Company.

4 Jan 2010

The petitioner, Ramesh Bhalchandra Chavre, filed a complaint under Section 28(1) of the Maharashtra Recognition of Trade Unions and Prevention of Unfa...

High Court

Madras High Court Allows MRF Ltd. Appeal on Fringe Benefit Tax for Medical Reimbursement. Medical Reimbursement up to Rs.15,000 per Employee per Annum Not Chargeable to Fringe Benefit Tax Under Section 115WB(2) of Income Tax Act, 1961.

6 Apr 2026

The appellant, MRF Ltd., a company manufacturing automobile tyres and rubber products, filed Tax Case Appeals under Section 260A of the Income Tax Act...

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