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Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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Bombay High Court Dismisses Revenue's Appeal in Section 80IA(4) Deduction Case for Warehousing Corporation. Assessee's warehousing facility held to be part of port infrastructure eligible for deduction under Income Tax Act, 1961.

The case involves an appeal by the Principal Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT), Pune, which a...

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Bombay High Court Dismisses Review Petition in Central Excise Appeal — No Power to Review Under Section 35G of Central Excise Act, 1944. Section 35L of the Act Bars Application of CPC Provisions on Review, Hence Review Petition Not Maintainable.

The petitioner, VIP Industries Ltd., filed a review petition before the Bombay High Court seeking review of an earlier order that dismissed its applic...

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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.

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

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Bombay High Court Allows Petitions Challenging Caste Scrutiny Committee's Invalidity Orders in Thakar Tribe Certificate Cases. Held that the Committee failed to consider relevant documents and applied incorrect principles, violating principles of natural justice.

The judgment concerns four writ petitions filed by members of the Chitale family challenging orders of the Scheduled Tribe Certificate Verification Co...

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Bombay High Court Dismisses Appellants' Second Appeal in Property Dispute, Upholding Concurrent Findings That Plaintiffs Failed to Prove Title and Possession. Suit for Possession and Mesne Profits Dismissed as Plaintiffs Did Not Discharge Burden of Proof Under Section 100 CPC.

The case involves two second appeals arising from a property dispute between the legal representatives of Balaji Ramaiya Manthanwar (appellants) and G...

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Bombay High Court Dismisses Writ Petition Challenging Jurisdiction of Sub-Divisional Officer in Tenancy Appeal. Government Circular Empowering Prant Officer to Exercise Collector's Powers Under Section 74 of Maharashtra Tenancy and Agriculture Lands Act, 1948 Upheld.

The petitioners, Rajendra Shivkumar Pawar and others, filed a Writ Petition before the Bombay High Court challenging an order dated 12th August 2022 p...