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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Classification Dispute. Non-prescription sunglasses/goggles are medical devices under Schedule Entry C-107(8) of MVAT Act, 2002, taxable at 4%, not residuary entry E-1 at 12.5%.

The case involves a dispute over the classification of non-prescription sunglasses/goggles under the Maharashtra Value Added Tax Act, 2002. The respon...

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Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...

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Bombay High Court Considers Validity of Departmental Inquiry Against Headmaster Under MEPS Rules, 1981. Alleged Procedural Violations Including Defective Inquiry Committee and Denial of Statement of Allegations Examined.

The petitioner, a Headmaster of a private school governed by the MEPS Act and Rules, challenged his termination following a departmental inquiry. The ...

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Bombay High Court Dismisses MSEDCL's Application to Declare Arbitral Award Satisfied as Vexatious and Dilatory. Unilateral Deposit of Disputed Amount Without Decree-Holder's Consent Does Not Discharge Judgment-Debtor Under Section 31 CPC.

The case involves a Chamber Summons filed by Maharashtra State Electricity Distribution Company Limited (MSEDCL), the unsuccessful respondent in an ar...

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WRIT PETITION NO.19366 OF 2024

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High Court of Karnataka Quashes Criminal Proceedings in Bribery Case After Exoneration in Departmental Enquiry. Proceedings Quashed Under Section 482 Cr.P.C. as Identical Charges Could Not Be Established in Prior Enquiry and Tribunal Found No Evidence of Demand/Acceptance of Bribe.

The petitioner, a public servant working as a Tahasildar, was implicated in a bribery case under the Prevention of Corruption Act, 1988. A complaint w...