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Bombay High Court Upholds Tribunal's Decision That Customs Duty Not Part of 'Purchase Price' Under Bombay Sales Tax Act. The term 'Purchase Price' in Rule 41D does not include customs duty, and set-off under Section 75 is only for intra-State purchases.

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959 (BST Act) by the First Bench of the Maharashtra Sales Tax T...

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Supreme Court Allows Summary Judgment in Recovery Suit Against DDA for Refund of Sale Consideration After Land Acquisition Lapses. The Court held that DDA cannot retain the money after failing to convey title due to lapsing of acquisition, and the suit was within limitation.

The Supreme Court allowed the appeal against the Delhi High Court's order dismissing the appellant's application for summary judgment under Order XIII...

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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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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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Supreme Court Upholds Forfeiture of Earnest Money in Contract for Sale of Aero-Scrap. Clause Explicitly Stipulating Deposit as Earnest Money and Forfeiture on Default Valid Under Sections 64 and 74 of Contract Act, 1872.

The dispute arose from a contract for sale of aero-scrap between the appellants, Shree Hanuman Cotton Mills, and the respondent, Tata Air-Craft Ltd. T...

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High Court of Bombay Dismisses Arbitration Petition in Interest on Security Deposit Dispute. Contractual Bar on Interest and Non-Applicability of Section 31(7)(a) Arbitration Act Renders Claim Unsustainable; Arbitrator’s Finding on Evidence Upheld.

The dispute arose from an agreement dated 30 December 1996 between the petitioner, M/s. Mascon Multiservices & Consultants Pvt. Ltd., and the responde...

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Bombay High Court Allows Appeal in Motor Accident Claim, Sets Aside Contributory Negligence Finding. Deceased motorcyclist hit by tempo from behind; court holds tempo driver solely negligent, enhances compensation to Rs.2,58,44,336/- with 9% interest.

The appellants, legal representatives of the deceased Anil Yadav, filed a first appeal under Section 173 of the Motor Vehicles Act, 1988, challenging ...

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High Court of Karnataka Allows Writ Petition Challenging Order to Pay Stamp Duty and Penalty Under Section 34 of Karnataka Stamp Act, 1957 — Held That Only the Person Who Executed or First Received the Instrument Can Be Directed to Pay Stamp Duty and Penalty

The petitioner, defendant No.3 in O.S.No.8/2010, challenged an interlocutory order dated 21.11.2013 passed by the trial court directing him to pay sta...