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Bombay High Court Dismisses Section 34 Challenge to MSME Facilitation Council Awards Against National Textile Corporation. Awards Upheld as Facilitation Council Had Jurisdiction Under MSMED Act and Awards Not Patently Illegal.

The petitioner, National Textile Corporation Ltd., filed two petitions under Section 34 of the Arbitration and Conciliation Act, 1996, challenging awa...

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Bombay High Court Dismisses BPCL's Challenge to Service Tax on Port Storage Charges. Storage charges collected by Mumbai Port Trust from BPCL for storing petroleum products are taxable as 'port services' under Section 65(105)(zzl) of the Finance Act, 1994.

The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...

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Bombay High Court Dismisses State Appeal in Boiler Safety Case — Acquittal of Proprietor for Alleged Use of Boiler Without Valid Certificate and Competent Person Upheld. Prosecution Failed to Prove Contravention of Indian Boilers Act, 1923 Beyond Reasonable Doubt.

The State of Maharashtra appealed against the acquittal of Chandrakant P. Rane, proprietor of M/s Mak Textchem Products, for alleged offences under th...

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High Court of Bombay at Goa Dismisses ESI Corporation's Appeal in Coverage Dispute — Establishment Not Engaged in Manufacturing Activity. Use of gas lighter for polishing does not constitute manufacturing process under Section 2(k) of ESI Act, 1948.

The Regional Director of the Employees' State Insurance Corporation (appellant) filed an appeal under Section 82 of the Employees' State Insurance Act...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

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Bombay High Court Upholds Rejection of Plaint in Recovery Suit as Time-Barred Under Order VII Rule 11 CPC. Claim for Damages for Short Delivery of Goods Filed Beyond Three-Year Limitation Period Under Article 11 of Limitation Act, 1963.

The appeal was filed by Reliance Industries Limited against the order of the Civil Judge, Senior Division, Panvel, dated 21/3/1998, rejecting the plai...

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Bombay High Court Dismisses Port Trust's Challenge to Industrial Tribunal Award Setting Aside Disciplinary Enquiry. Enquiry Found Vitiated Due to Violation of Natural Justice and Perverse Findings Under Section 10 of Industrial Disputes Act, 1947.

The Board of Trustees of the Port of Mumbai (Petitioner) challenged an award dated 18th May, 1999 passed by the Presiding Officer of the Central Gover...