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Supreme Court Upholds Sub-Classification Within Scheduled Castes for Reservation in Punjab Act. State can provide preferential treatment to more backward castes without tinkering with Presidential List under Article 341.

The Supreme Court considered the constitutional validity of Section 4(5) of the Punjab Scheduled Caste and Backward Classes (Reservation in Services) ...

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Supreme Court Dismisses Revenue's Appeal in Customs Classification Dispute. n-Hexane Held to be a Separate Chemical Compound, Not Petroleum Oil, Under Customs Tariff Heading 2901.10 and Central Excise Tariff Heading 2901.90.

The case involves an appeal by the Commissioner of Customs, Kandla, against the decision of CESTAT, Ahmedabad, which had dismissed the Revenue's appea...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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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...

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Supreme Court Upholds State Policy in Loan Waiver Scheme for Small and Marginal Farmers Under Article 14 Scrutiny. Classification Based on Landholding Found Rational and Non-Arbitrary, with Judicial Review Limited to Constitutional Compliance, Not Policy Wisdom.

The dispute arose from a loan waiver scheme introduced by the Government of Tamil Nadu through G.O Ms. No. 50 dated 13 May 2016, which provided waiver...

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Supreme Court Allows Pensioners' Association Appeal in Pension Revision Case — Classification Based on Date of Retirement Held Arbitrary. All Pensioners Form One Class Entitled to Uniform Revised Pension Under Article 14.

The case pertains to a challenge by the All Manipur Pensioners Association against the State of Manipur's office memorandum dated 21.4.1999, which rev...