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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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Karnataka High Court Upholds SC/ST Reservation in Excise Licenses — CL-7D Rules Valid. Amendment to Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 providing concessional licenses to SC/ST hotel owners is not arbitrary or unconstitutional.

The petitioner, B Govindraj Hegde, Secretary of the Federation of Wine Merchants Association, Karnataka, challenged the vires of the Karnataka Excise ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Gujarat High Court Quashes GST Demand on Assignment of Leasehold Rights as Not a Supply of Service. Transfer of leasehold interest in industrial plot by way of assignment deed is a transfer of immovable property and not a supply of service under Section 7(1)(a) of State Goods and Service Tax Act, 2017.

The petitioner, Luna Chemical Industries Private Ltd., was allotted an industrial plot by the Gujarat Industrial Development Corporation (GIDC) under ...

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Bombay High Court Quashes Controller's Refusal of Patent Registration Due to Non-Consideration of Arbitral Award and Deed of Assignment. Failure to Appreciate Evidence and Raise Objections in Examination Report Renders Order Unsustainable Under Section 15 of Patents Act, 1970.

The petitioner, Euro-apex B.V., entered into a licence agreement with Shinhan Apex Corporation in 1993, authorizing the latter to manufacture and sell...

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Supreme Court Upholds Punjab Agricultural Marketing Board Rules for Preferential Allotment to Displaced Dealers. Conditions of Three Years Licensing and Minimum Turnover of Rs.5 Lakhs Held Valid and Not Violative of Article 14.

The case involves appeals against judgments of the Punjab and Haryana High Court concerning the validity and interpretation of the Punjab State Agricu...