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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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Bombay High Court Dismisses Judgment Debtor's Objection to Auction Sale in Execution Proceedings — Auction Sale Confirmed Despite Alleged Irregularities as Objection Filed After 15 Days Without Proper Explanation.

The petitioner, Bhagwandas s/o Chunilal Purohit, was the original defendant/judgment debtor in a recovery suit filed by respondent No.1, Machindra s/o...

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Bombay High Court Allows Landowners' Appeal for Enhanced Compensation in Land Acquisition Case. Court holds that market value must reflect potential use and comparable sales, and that the Land Acquisition Officer's award is not binding on the Reference Court.

The judgment pertains to two first appeals arising from land acquisition proceedings for the benefit of the Goa Industrial Development Corporation. Th...

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Bombay High Court Allows Writ Petition Challenging Stamp Duty Demand on Agreement for Sale. Agreement for Sale Without Possession Not a Conveyance Under Bombay Stamp Act, 1958.

The petitioner, Nirmala Manherlal Shah, entered into an agreement for sale of immovable property in Mumbai. The agreement did not involve delivery of ...

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Bombay High Court Allows Petition Against Customs for Demurrage Charges Due to Delay in Assessment. Customs Department Directed to Bear Warehousing Charges for Inordinate Delay in Finalising Assessment of Imported Goods.

The petitioner, Apollo Paper Mills Ltd., imported second-hand machinery from the UK in 1995 to set up a paper manufacturing unit in Gujarat, seeking c...