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High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.

The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...

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Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.

The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

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Supreme Court Upholds Impartible Estate Status of Nazul Property in Former Ruler's Succession Dispute. Perpetual Leasehold Rights Held as Part of Impartible Estate Governed by Primogeniture, Not Coparcenary Property.

The Supreme Court of India heard civil appeals arising from a common judgment of the Allahabad High Court concerning the nature of perpetual leasehold...

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Bombay High Court Considers Service Protection Claims in Caste Invalidation Cases After Supreme Court Overrules Full Bench Decision. Supreme Court in FCI v. Jagdish Balaram Bahira Overrules Arun Sonone, Potentially Denying Protection to Petitioners Whose Scheduled Tribe Certificates Were Invalidated.

The judgment arose from a batch of writ petitions filed before the Bombay High Court, Nagpur Bench, wherein petitioners sought protection in service a...

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Supreme Court Upholds Validating Act in Land Acquisition Case; Retrospective Removal of One Law Cures Discrimination. Acquisition Under Mysore Land Acquisition Act Valid Despite Existence of City of Bangalore Improvement Act as Legislature Competently Validated Past Proceedings.

The case arose from land acquisition proceedings in Bangalore initiated by the State of Mysore under the Mysore Land Acquisition Act, 1894 for a publi...