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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

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Bombay High Court Dismisses Appeal Against Rejection of Temporary Injunction in Contract Dispute. Court holds that balance of convenience and prima facie case did not favor grant of injunction under Order 39 Rules 1 and 2 CPC.

The Appellant, Chitali Bottling Limited, filed a Special Civil Suit No.95 of 2020 before the 19th Joint Civil Judge, Senior Division, Pune, seeking a ...

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Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Subjective Satisfaction and Non-Application of Mind. Detenu's Past Conduct and Single Incident Insufficient to Justify Preventive Detention Under Section 3(1) of Maharashtra Prevention of Dangerous Activities Act, 1981.

The petitioner, Chandrakala w/o Ramlal Jadhav, challenged the detention order dated 07.12.2020 passed by the District Collector, Jalna (respondent No....

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Bombay High Court Allows Landowners' Petition for Redetermination of Compensation Under National Highways Act — Limitation Period for Section 3G(5) Application Computed from Date of Knowledge of Award, Not from Notice Under Section 3H.

The petitioners, Bajranglal Vyankatlal Malu and Lalchand Vyankatlal Malu, were owners of lands acquired for the construction of National Highway No.7....

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High Court of Karnataka Dismisses Revenue's Appeal in Central Excise Case — Cenvat Credit on Input Services for Sugar Manufacturing Upheld. Transportation of Sugarcane from Farm to Factory Gate Held as Input Service Under Cenvat Credit Rules, 2004.

The Revenue (Commissioner of Central Excise, Customs, Belgaum) appealed against the Final Order No.20105/2014 dated 28.1.2014 passed by the CESTAT, Ba...

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Supreme Court Upholds Commissioner of Taxes in Sales Tax Assessment on Packing Materials. Assessee's Containers of Exempted Goods Taxable if Agreement to Sell Exists, Not Dependent on Separate Price Alone.

The case concerns a dispute over sales tax liability on packing materials under the Assam Sales Tax Act, 1947. The respondent, Prabhat Marketing Co. L...