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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

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WRIT PETITION NO.19366 OF 2024

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High Court of Madras Partly Allows Appeal by Board in Allotment Dispute — Violation of Ten-Year Alienation Restriction Upheld. Circular Relaxing Such Condition Has Prospective Effect and Non-Allottee Cannot Claim Allotment Under the Scheme.

The case arose from intra-court appeals under Clause 15 of the Letters Patent filed by the Tamil Nadu Slum Clearance Board against a common order of a...

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Supreme Court Allows Promotee Appeal in Seniority Dispute with Direct Recruits in Income Tax Department — Direct Recruits Not Entitled to Seniority from Vacancy Year When Recruitment Process Not Initiated in That Year.

The Supreme Court allowed the appeal filed by promotees (appellants) against the judgment of the Gujarat High Court which had quashed the seniority li...

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High Court of Karnataka Quashes Auction Notice Issued by Town Panchayat for Lack of Authority Under Karnataka Municipalities Act, 1964. Town Panchayat Cannot Auction Property Without Statutory Power and Without Following Due Process Under Section 70 of the Act.

The petitioners, who are residents and property owners in Arkalgud Town, challenged an auction notice dated 20.09.2021 issued by the Arkalgud Town Pan...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...