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Bombay High Court Discharges Public Servants in Jail Sepoy Recruitment Scam Case for Lack of Sanction Under Section 197 CrPC. Alleged Acts of Tampering with Marks Were Part of Official Duties, No Prima Facie Case of Criminal Conspiracy Made Out.

The Bombay High Court allowed a batch of writ petitions challenging the rejection of discharge applications by the Special Judge in a corruption case ...

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Supreme Court Allows State's Appeal in Sales Tax Dispute: Oxygen Used in Steel Manufacturing Held Not 'Raw Material' for Concessional Tax Rate. Court Restores Assessment Order Levying 3% Tax on Oxygen Sold to Tata Steel Under Section 13(1)(b) of Bihar Finance Act, 1981.

The Supreme Court of India allowed the appeals filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had held that o...

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Bombay High Court Dismisses Bank Employee's Petition Challenging Dismissal for Availing Housing Loan Without Construction. Labour Court's findings of fair enquiry and non-perverse findings are upheld; no interference under Article 226.

The petitioner, an employee of SVC Co-operative Bank Ltd., was dismissed from service after a domestic enquiry found him guilty of availing a housing ...

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Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

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Bombay High Court Dismisses Customs Appeal Against Acquittal in Gold Smuggling Case — Prosecution Fails to Prove Seizure Beyond Reasonable Doubt. Recovery of Foreign Marked Gold Bars from Accused Not Established Due to Lack of Independent Panch Witnesses and Contradictions in Evidence.

The case pertains to an appeal filed by the Union of India through the Assistant Collector of Customs against an order of acquittal dated 4-10-2001 pa...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

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Bombay High Court Dismisses Revenue's Petition in Central Excise Rebate Case — By-Product Export Rebate Allowed. Input Credit Adjustment Permitted Under CENVAT Credit Rules, 2004 for Duty Paid on Inputs Used in Manufacture of Final Product, Even if By-Product is Not Manufactured.

The Union of India, through the Commissioner of Central Excise, Raigad, filed a writ petition challenging an order of the Joint Secretary (Revision Ap...