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Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...

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Bombay High Court Allows Writ Petition Challenging Withholding of Consent for Re-employment of Principal - State and University Cannot Withhold Consent Arbitrarily Under Statute SA 19(xx) of Goa University

The petitioners, Diocesan Society of Education, St. Xavier's College, and its Principal Fr. Antimo Gomes, filed a writ petition under Articles 226 and...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reassessment Cannot Be Based on Mere Change of Opinion on Same Facts Already Considered During Original Assessment.

The petitioners, M/s. Devidayal Rolling Mills and its partner Sumanbala Aggarwal, challenged a notice dated 26th March 1992 issued under Section 148 o...

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Bombay High Court Allows Re-fixation of Pay for Retired District Judge from Date of Promotion with Interest. Petitioner, a retired District and Sessions Judge, entitled to re-fixation of basic pay from promotion date and interest on delayed payment under Article 226.

The petitioner, a retired District and Sessions Judge, filed a writ petition under Article 226 of the Constitution of India seeking re-fixation of his...

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Bombay High Court Allows Re-fixation of Pay for Retired District Judge from Date of Promotion with Interest. Petitioner entitled to pay re-fixation from promotion date and junior's promotion dates with 6% interest on delayed arrears.

The petitioner, a retired District and Sessions Judge, filed a writ petition under Article 226 of the Constitution of India seeking re-fixation of his...

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Bombay High Court Quashes Reassessment Notices for HUF Assessee in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Notices under Section 148 of Income Tax Act, 1961 set aside as reasons for reopening were based on mere change of opinion and not on fresh tangible material.

The petitioner, a Hindu Undivided Family (HUF) carrying on cotton ginning and pressing business, challenged four notices dated 30 March 2004 issued un...