Search Results for "unascertained goods"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal in Motor Accident Claim Case — Death Not Arising O...
Bombay High Court Dismisses Petitioner's Challenge to Arbitral Award in Commerci...
Bombay High Court Dismisses Appeal Against Attachment of Property in NSEL Scam C...
Bombay High Court Allows Appeal in Customs Classification Dispute — Bulk Pet F...

Search Results for "unascertained goods"

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High Court

Bombay High Court Allows Sales Tax Reference on Levy of Purchase Tax on Inter-State Purchases of Raw Materials Used in Manufacture of Exported Goods. The court framed a question of law regarding the applicability of Section 8(3)(b) of the Central Sales Tax Act, 1956 to inter-State purchases of raw materials used in exports.

21 Nov 2025

The applicant, M/s. Duphar Interfran Ltd., is a company engaged in the manufacture of pharmaceutical products. It purchased raw materials from outside...

Supreme Court

"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

23 Oct 2024

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

Supreme Court

Supreme Court Allows Appeal of Karikho Kri in Election Dispute Over Non-Disclosure of Vehicles and Dues — High Court's Declaration of Void Election Set Aside. Non-disclosure of vehicles registered in names of dependent wife and son does not amount to corrupt practice under Section 123(2) of the Representation of the People Act, 1951, and improper acceptance of nomination under Section 100(1)(d)(i) requires proof that election was materially affected.

9 Apr 2024

The case arises from an election petition challenging the election of Karikho Kri, the returned candidate from 44 Tezu (ST) Assembly Constituency in A...

Supreme Court

Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957.

4 Dec 2019

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with th...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

High Court

Bombay High Court Grants Unconditional Leave to Defend in Commercial Summary Suit for Recovery of Goods Sold — Triable Issues Raised Regarding Quality and Rejection of Goods. The court held that where the defendant raises a triable issue, unconditional leave to defend must be granted, and the plaintiff cannot obtain a decree without trial.

13 Oct 2017

The plaintiff, Shree Pushkar Chemicals & Fertilizers Ltd., filed a Commercial Summary Suit against the defendant, Huntsman (International) India Pvt. ...

High Court

Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

9 Jan 2012

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

High Court

Bombay High Court Dismisses ONGC's Challenge to Arbitral Award in Casing Pipes Supply Dispute. Liquidated Damages Deduction Set Aside as No Actual Loss Proven Under Section 74 of the Indian Contract Act, 1872.

25 Mar 2011

The case involves a dispute between Oil and Natural Gas Corporation Limited (ONGC), the petitioner, and Oil Country Tubular Limited, the respondent, a...

High Court

Bombay High Court Quashes Recovery Proceedings Against Timber Purchasers for Fire-Destroyed Goods. Property in Timber Not Passed to Purchasers Under Sale of Goods Act, 1930, Hence No Liability Under Maharashtra Land Revenue Code.

11 Feb 2010

The petitioners, fifteen timber merchants, participated in an auction conducted by the Forest Department on 16.04.2008 and 15.05.2008 for the purchase...

High Court

Bombay High Court Dismisses Commissioner's Reference in High Sea Sale Tax Exemption Case. Sales of Imported Steel Before Customs Clearance Held Exempt Under Section 5(2) Central Sales Tax Act, 1956.

1 Dec 2006

The Commissioner of Sales Tax, Maharashtra State, filed two reference applications under Section 61 of the Bombay Sales Tax Act, 1959 read with Sectio...

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