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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 Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.

The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...

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High Court of Karnataka Enhances Compensation in Motor Accident Claims for Death of Two Persons in Tractor-Lorry Collision. Multiplier corrected from 13 to 16, future prospects added at 50%, and deduction for personal expenses reduced from 1/3rd to 1/4th under Motor Vehicles Act, 1988.

The case arises from a motor vehicle accident that occurred on 25-10-2010 involving a lorry bearing No.KL-13-C-1321 and a tractor bearing No.KA-13-T-5...

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Supreme Court Allows Appeal and Holds Incentive Payments Not Automatically Wages Under Employees' State Insurance Act, 1948. Inam Scheme Payments Not Considered Remuneration Under Contract of Employment as Employer Reserved Right to Withdraw Scheme.

The dispute arose under the Employees' State Insurance Act, 1948, concerning whether incentive payments known as 'inam' paid to workers under a scheme...

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Supreme Court Upholds Conviction of Accused in Prevention of Corruption Act Case for Failing to Account for Goods Received. False Explanation by Servant Held Admissible to Prove Guilty Intent Under Section 5(1)(c) of Prevention of Corruption Act, 1947.

The appellant, an Assistant Store Keeper in the Central Tractor Organisation, Delhi, was convicted under Section 5(1)(c) of the Prevention of Corrupti...