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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

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Bombay High Court Grants Interim Injunction in Trademark Infringement Suit by 'VOGUE' Magazine Owner Against 'JUST IN VOGUE' Retail Services. Well-Known Mark 'VOGUE' Protected Against Use for Dissimilar Services Under Section 29(4) of Trade Marks Act, 1999.

The Plaintiffs, Advance Magazine Publishers, Inc. and its subsidiary, are the proprietors and users of the trademark 'VOGUE' in respect of magazines a...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Allows Writ Petition Challenging CBEC Circular on Brand Rate of Drawback. Court holds that an exporter can claim Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 even after availing All Industry Rate under Rule 3.

The petitioner, Alfa Laval (India) Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging a Circular dated 30th Decemb...

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Bombay High Court Grants Interim Injunction Against Trademark Infringement in Favor of Plaintiff. Passing Off Claim Deferred Due to Pending Rectification Proceedings Under Section 124 of Trade Marks Act, 1999.

The plaintiffs, Hem Corporation Pvt. Ltd. and three individuals (erstwhile partners of a firm), filed a suit for trademark infringement and passing of...

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Bombay High Court Dismisses Petition Challenging Rejection of Brand Rate Drawback Claims for Tea Exports. Confirms revocation of brand rate letters and recovery of drawback amounts with interest due to failure to prove actual duty payment.

The petitioners, Hindustan Lever Limited and its shareholder, filed a writ petition under Article 226 of the Constitution of India challenging an orde...

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Bombay High Court Dismisses Application for Amendment in Commercial IP Suit Due to Delay and Lack of Due Diligence. Amendment After Commencement of Trial Not Allowed Under Order VI Rule 17 CPC as Plaintiffs Failed to Show They Could Not Have Raised the Matter Earlier.

The present Interim Application No. 752 of 2024 was filed by the original plaintiffs, Ramnish Verma and Finesse Fashions Pvt. Ltd., in a pending Comme...