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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

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High Court of Karnataka Allows Appeal in Central Excise Case — Appellant Entitled to Cenvat Credit on Input Services. Definition of 'Input Service' Under Cenvat Credit Rules, 2004 is Broad and Includes Services Having Nexus with Manufacturing Business.

The appellant, Toyota Kirloskar Motor Private Limited, is a manufacturer of motor vehicles and parts, registered under the Central Excise Act. It file...

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Bombay High Court Dismisses Defamation Suit Against Advocate for Sending Complaint to Cooperative Registrar. Communication to Registrar Held Not 'Publication' as It Lacked Intent to Harm Reputation and Was Privileged Under Exception 9 to Section 499 IPC.

The plaintiffs, members of a cooperative housing society, filed a defamation suit against Defendant No.1 (a fellow member) and Defendant No.2 (her adv...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...