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Search Results for "consumer classification"

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Supreme Court

Supreme Court Upholds Allowances for Judicial Officers as Recommended by Second National Judicial Pay Commission. The Court rejected objections based on financial burden and equivalence with other government officers, holding that providing service conditions is a mandatory state duty essential for judicial functions and rule of law.

4 Jan 2024

The Supreme Court of India, in a judgment delivered by Dr Dhananjaya Y Chandrachud, CJI, addressed objections from the Union Government and State Gove...

Supreme Court

Supreme Court Allows Revenue Appeal in Service Tax Case on Design Services. Engineering Design & Drawings Imported for Manufacturing Wind Turbine Generators Held Taxable as 'Design Services' Under Finance Act, 1994.

10 Apr 2023

The case involves an appeal by the Revenue against the CESTAT order which held that 'Engineering Design & Drawings' imported by M/s Suzlon Energy Limi...

Supreme Court

Supreme Court Refers Challenge to 103rd Constitutional Amendment Providing 10% EWS Reservation to Constitution Bench. The Court finds substantial questions of law regarding basic structure and interpretation of Articles 15(6) and 16(6) warranting a five-judge bench hearing.

5 Aug 2020

The Supreme Court, in a batch of writ petitions, considered the constitutional validity of the Constitution (One Hundred and Third Amendment) Act, 201...

Supreme Court

Supreme Court Dismisses State's Appeal in VAT Classification Case, Holds Mobile Crane Wire Ropes Taxable at 4% as Parts of Mobile Cranes. The Court applied the 'essential part' test to determine that wire ropes are integral to mobile cranes, thus falling under Entry 155 of Schedule IV of the Rajasthan VAT Act.

26 Mar 2019

The Supreme Court dismissed a batch of appeals filed by the Commercial Tax Officer, Anti Evasion, Rajasthan, against M/s Prasoon Enterprises and other...

High Court

Bombay High Court Dismisses Appeal in Central Excise Interest Liability Case — No Substantial Question of Law Arises. Interest on differential duty under Section 11AB of Central Excise Act, 1944 is payable when price variation clause exists and duty is paid after price revision.

14 Jun 2013

The case involves an appeal by Gammon India Ltd. (formerly Associated Transrail Structures Ltd.) against an order of the Customs, Excise and Service T...

High Court

Bombay High Court Dismisses Employer's Petition Seeking to Unilaterally Implement Notice of Change Under Section 9A of Industrial Disputes Act. Employer Cannot Implement Proposed Changes Without Settlement or Award from Competent Court.

31 Mar 2012

The petitioner, J. D. Orgochem Limited (formerly Jaysynth Dyechem Ltd.), is a company engaged in manufacturing chemicals. The respondent, Dyes and Che...

High Court

Bombay High Court Dismisses Petition Challenging ESI Act Applicability to Bidi Manufacturer. Definition of Factory Under Section 2(12) ESI Act Includes Premises with Power-Aided Manufacturing Process, Home Workers Are Employees.

2 May 2006

The petitioner, M/s. Ramchand Onkarlal Agarwal, a bidi manufacturer in Kamptee, Nagpur, challenged the applicability of the Employees' State Insurance...

High Court

Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

21 Oct 2005

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

High Court

Bombay High Court Allows Assessee's Reference in Sales Tax Classification Case — PVC Pipes Not Agricultural Machinery. Assessee Entitled to Refund of Excess Tax Collected Under Bombay Sales Tax Act, 1959.

19 Aug 2005

The case involves two sales tax references under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the assessee, M/s. Patankar Broth...

High Court

Bombay High Court Allows Arbitration Petitions in Shareholder Dispute Over Appointment of Arbitrator. Court appoints sole arbitrator to adjudicate disputes arising from Share Subscription Agreement and Shareholders Agreement.

30 Nov -0001

The judgment concerns four arbitration petitions filed under Section 11 of the Arbitration and Conciliation Act, 1996, arising out of disputes between...

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