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Supreme Court Dismisses State's Appeal in VAT Dispute — Purchase Price Under GVAT Act Does Not Include VAT Component. Value Added Tax and unclaimed tax credit purchases excluded from taxable turnover of purchases for reduction of tax credit under Section 11(3)(b) of Gujarat Value Added Tax Act, 2003.

The State of Gujarat appealed against the judgment of the Gujarat High Court which affirmed the order of the Gujarat Value Added Tax Tribunal. The dis...

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Bombay High Court Acquits Husband in Dowry Death Case Due to Unreliable Dying Declarations and Lack of Evidence. Conviction under Sections 498-A and 306 IPC Set Aside as Dying Declarations Were Undated, Not Read Over, and Recorded in Marathi While Deceased Knew Only Urdu.

The appellant, Mohammad Ejaz, was convicted by the Additional Sessions Judge, Aurangabad, for offences under Sections 498-A (cruelty by husband) and 3...

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Bombay High Court Dismisses Second Appeal in Right of Way Dispute. Wajib-ul-arz Entry Held Conclusive Evidence of Easement Right Under Section 13(b) of Easements Act, 1882.

The case involves a dispute over a right of way between two sets of parties in village Bhombodi, Tahsil Tirora, District Gondia. The respondents/plain...

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High Court of Bombay at Goa Allows Appeal in Part Regarding Computation of Deduction Under Section 80HHC of Income Tax Act, 1961 — Receipts from Hire of Barges, Proceeds of Services, Repairs of Vessels, and Extraction Charges Held Part of Total Turnover for Export Deduction.

The appellant, Sesa Goa Ltd., is a company engaged in the business of mining and export of iron ore. For the assessment year 1996-1997, the appellant ...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Supreme Court Allows Appeal in BHU Promotion Case — Estoppel Cannot Override Statutory Service Rules. Board of Examiners Exceeded Jurisdiction by Introducing Interview and Written Test for Promotion from Class IV to Class III Under Banaras Hindu University Manual, Para 6.4.

The case pertains to a challenge by Class IV employees of Banaras Hindu University (BHU) against the promotion of 14 Class IV employees to Class III (...

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Bombay High Court Allows Petition Against Port Trust for Refusing Remission of Demurrage Charges. Port Trust's Own Guidelines for Remission When Detention by Customs for Bonafide Operations Must Be Followed.

The petitioner, M/s. Rasiklal Kantilal & Co., a partnership firm engaged in import of goods including zinc ingots and copper wire bars, filed a writ p...