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Search Results for "Articles 304"

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High Court

Bombay High Court Hears Writ Petitions Challenging Maharashtra Entry Tax on Goods. Petitioners Argue That Differential Tax Burden on Imported LNG and Air Conditioners Violates Constitutional Provisions, Relying on Jindal Stainless Steel Principle.

4 Mar 2019

Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...

High Court

High Court of Karnataka Dismisses Challenge to Entry Tax on Unmanufactured Tobacco Under KTEG Act. Notification Inserting 'Unmanufactured Tobacco in Sealed Container' Upheld as Clarificatory Amendment Within 'Tobacco Products of All Description' and Not Requiring Presidential Sanction Under Article 304(b) as per Jindal Stainless Ltd.

22 Oct 2019

The writ petitions challenged Notification-III No.FD 208 CSL 2013 dated 1.10.2013 issued by the Government of Karnataka, which amended the earlier Not...

High Court

Bombay High Court Upholds Constitutional Validity of Goa Tax on Entry of Goods Act, 2000 Against Challenge Based on Legislative Competence and Discrimination. Non-Discriminatory Entry Tax Held Not to Violate Article 301 or 304(a) of Constitution and State Legislature Competent to Declare Entire State as Local Area Under Entry 52 List II.

24 Apr 2023

The petitioner, a company incorporated under the Companies Act, 1956, challenged the constitutional validity of the Goa Tax on Entry of Goods Act, 200...

High Court

Bombay High Court Allows Writ Petition in Customs Drawback Classification Dispute — Stainless Steel Bright Bars of Austenitic Variety Classifiable as Bright Steel Bars Under Sub-Serial No. 3606. The Court held that the product description 'Bright Steel Bars' in the drawback schedule includes stainless steel bright bars, and the Department's reclassification under sub-serial No. 3803 was erroneous.

13 Oct 2017

The Petitioners, India Steel Industries and its partner H.B. Gupta, are manufacturers of stainless steel articles conforming to grade AISI 304 of Aust...

Supreme Court

Supreme Court Upholds Validity of Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Act, 1961, as Reasonable and in Public Interest. Increased Tax on Motor Vehicle Operators Permissible as Operators Could Pass on Burden to Passengers, Not Violative of Articles 301, 304(b), 19(1)(g), and 14 of the Constitution.

21 Aug 1969

The Supreme Court considered the constitutionality of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Ac...

Supreme Court

Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision.

30 Jul 1969

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules fo...

High Court

Bombay High Court Upholds State's Entry Tax Levy Under Goa Tax on Entry of Goods Act, 2000 in Writ Petitions Challenging Constitutional Validity. Court Rules That Non-Discriminatory Entry Tax Does Not Infringe Article 301 and Only Discriminatory Taxes Are Prohibited by Article 304(a), Following Jindal Stainless Nine Judge Bench.

24 Apr 2023

These two writ petitions were filed before the Bombay High Court at Goa by M/s Bharti Telemedia Ltd. and M/s Bharti Airtel Ltd., both companies incorp...

High Court

High Court of Bombay at Goa Adjudicates Writ Petitions Challenging Goa Rural Improvement and Welfare Cess Act, 2000; Petitioners Allege Violation of Articles 14, 301, 303, 304 and GST Subsumption. Cess on Transportation of Iron Ore and Coal into Goa is Examined for Constitutionality and Competence After GST.

10 Jan 2024

The Goa Rural Improvement and Welfare Cess Act, 2000 was enacted to augment revenue for improvement of infrastructure and health, to promote welfare o...

High Court

Bombay High Court Quashes FIR Against Canteen Licensee in Hooch Tragedy Case — No Prima Facie Case of Culpable Homicide. Licensee of Civil Hospital canteen cannot be held vicariously liable for deaths caused by spurious liquor served at a private party without evidence of direct involvement or knowledge under Section 304 IPC.

13 Sep 2019

The case arises from a tragic incident on 12/02/2017 where a dinner party organized by two candidates contesting Zilla Parishad and Panchayat Samiti e...

High Court

High Court Quashes FIR and Charge Sheet in Culpable Homicide Case Due to Lack of Prima Facie Case. Death of Security Guard During Altercation Over Parking Dispute Does Not Attract Section 304 IPC as No Intent or Knowledge of Likely Death Established.

6 Aug 2024

The petitioners, residents and office bearers of Prestige Lake Side Habitat Home Owners Association, filed a writ petition under Articles 226 and 227 ...

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