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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...

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Unregistered Relinquishment Deed Invalid: Daughter’s Coparcenary Rights Upheld | Karnataka HC (RFA No.100096/2019, 2026)

The plaintiff filed a suit for partition and separate possession of her 1/5th share in ‘A’ and ‘B’ schedule properties, along ...

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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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Supreme Court Reinstates Specific Performance Decree in Land Sale Agreement Dispute. Trial Court's Discretion to Enhance Sale Consideration Upheld as Plaintiff Demonstrated Readiness and Willingness Under Specific Relief Act, 1963.

The dispute arose from an agreement to sell dated 07.08.2005, where the defendants agreed to sell land to the plaintiff for Rs. 8,750 per cent, with a...

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High Court of Karnataka Delivers Judgment in Second Appeal Concerning Validity of Sale Deed of Tataguni Estate. The dispute centered on the execution and registration of a sale deed by the original owner and the alleged obstruction by her private secretary in completing the transaction.

The second appeal before the High Court of Karnataka arose from a judgment of the first appellate court which had decreed the suit of the plaintiff co...