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Supreme Court Allows Revenue's Appeal in Part and Reverses High Court's Decision that Electricity is Not 'Goods' Under Sales Tax Acts. Electricity is Movable Property and Covered by Definition of 'Goods', Making Electricity Board a Dealer; Supply of Steam Under Works Contract Not Taxable.

The case concerned the taxability under the C.P. & Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales Tax Act, 1959, of transactions unde...

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Bombay High Court Dismisses Revision Against Order Rejecting Plaint in Trust Property Suit for Non-Compliance with Section 80 CPC. Suit Against Public Trust Without Statutory Notice Under Section 80 CPC is Not Maintainable and Plaint Must Be Rejected Under Order 7 Rule 11 CPC.

The case involves a civil revision application filed by the applicants (original plaintiffs) against an order of the trial court rejecting the plaint ...

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Madras High Court Allows Appeals of Shareholders in Capital Receipt Case — One Million Euros Received from Vedior NV Held Exempt as Capital Receipt. Compensation for Loss of Right of First Refusal and Non-Compete Agreement Treated as Capital Receipt Not Chargeable to Tax Under Income Tax Act, 1961.

The case involves two appeals by shareholders (K. Pandiarajan and R. Hemalatha) against the order of the Income Tax Appellate Tribunal (ITAT) which up...

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Supreme Court Dismisses Union of India's Appeal in Land Grabbing Case Due to Application of Res Judicata. Prior Civil Court Decree Conclusively Determined Title and Possession, Barring Re-litigation Under Section 8 of Andhra Pradesh Land Grabbing (Prohibition) Act, 1982.

The dispute originated from an application filed by the legal heirs of S.V. Srinivasulu Naidu under Section 8 of the Andhra Pradesh Land Grabbing (Pro...

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Bombay High Court Dismisses Testamentary Suit for Letters of Administration; Will Not Validly Executed Due to Suspicious Circumstances and Undue Influence. Holograph Will Dated 20 March 1980 Not Proved Under Section 69 of Indian Evidence Act, 1872; Propounder Failed to Remove Suspicious Circumstances.

The testamentary suit originated from a petition filed by the son of the deceased seeking Letters of Administration with the Will dated 20 March 1980....

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Supreme Court Allows Suit Based on Adverse Possession — Overrules Earlier View That Adverse Possession Can Only Be Used as Shield. Plaintiff Who Has Perfected Title by Adverse Possession Can Sue for Declaration and Protection or Recovery of Possession.

The Supreme Court addressed the question whether a person claiming title by adverse possession can maintain a suit for declaration of title and for pr...

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Bombay High Court Dismisses Petitions Challenging Termination of Employees Appointed Without Following Statutory Recruitment Rules in Education Sector. Appointments Made Without Approval of Competent Authority and Without Following Reservation Policy Are Void Ab Initio.

The Bombay High Court, Nagpur Bench, disposed of four writ petitions filed by employees challenging their termination from service. The petitioners we...