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Bombay High Court Upholds Classification of Nescafe Premix as Coffee Under Entry 3 of Schedule C Part II of Bombay Sales Tax Act, 1959. Product 'Coffee and Instant Drinks Nescafe Premix' Held Not Covered by Entry 18(2) (Beverages) Based on Common Parlance Test and Predominant Ingredient.

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Mahara...

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Prosecution's Case Fails: Appellant Acquitted of Bribery Charges. Inconsistencies and Lack of Evidence Lead to Appellant's Acquittal in High-Profile Bribery Case

The prosecution failed to substantiate the charge under Sections 7 and 13(1)(d)(i) and (ii) of the Act against the appellant (AO1). The evidence did n...

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High Court of Karnataka Acquits Accused in Food Adulteration Case Due to Non-Compliance with Mandatory Sampling Procedure. Failure to Follow Section 11 of Prevention of Food Adulteration Act, 1954 and Rule 14 of PFA Rules Renders Conviction Unsustainable.

The petitioner, Sri. Syed Ahammed, was the accused in Criminal Case No.1022/2008 before the Civil Judge and JMFC, Sakaleshpura, for an offence under t...

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Supreme Court Upholds State's Vesting of Private Forest Land Under Kerala Private Forests (Vesting and Assignment) Act, 1971. The court affirmed the tribunal's rejection of the claimant's exemption plea due to insufficient evidence of principal cultivation as plantation under Section 2(f) of the Act.

The appeal arose from a dispute over the vesting of land under the Kerala Private Forests (Vesting and Assignment) Act, 1971. The respondent, Popular ...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

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Bombay High Court Admits Winding Up Petition Against Syrma Technology Pvt. Ltd. for Non-Payment of Admitted Debt Despite Insurance Payment. Court holds that receipt of insurance proceeds does not extinguish the debt or bar winding up proceedings under the Companies Act, 1956.

The petitioner, Jiangsu Skyrun Wuxi Co. Ltd., filed a company petition under Section 433(e) of the Companies Act, 1956 seeking winding up of Syrma Tec...