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Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

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Bombay High Court Acquits Appellants in Dacoity Case Due to Unreliable Identification and Lack of Corroboration. Identification of accused in a dacoity committed in the dead of night was based on weak evidence and interested witnesses, leading to acquittal under Section 395 IPC.

The appellants, Uttam Shivram Shinde and Madhukar Shivram Shinde, were convicted by the 2nd Adhoc Additional Sessions Judge, Beed in Sessions Case No....

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Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

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Bombay High Court Allows Custody of Seized Truck in Excise Case — Modifies Onerous Condition of Bank Guarantee Under Section 457 CrPC. Truck Owner Not Required to Furnish Bank Guarantee for Full Value; Reasonable Conditions to Be Imposed.

The applicant, Jilani Nasiruddin Gore, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) challenging the order of ...

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Gujarat High Court Acquits Accused in Murder Case Due to Lack of Evidence and Unreliable Witnesses. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Bajiben Prabhatbhai Parmar, was convicted by the learned 2nd Additional Sessions Judge, Panchmahal at Godhra in Sessions Case No.161 of...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 42 of NDPS Act. Secret Information Not Reduced to Writing and Sent to Superior Officer, Rendering Search and Seizure Illegal.

The appellant, Shaikh Ibrahim Shaikh Usman, was convicted by the Additional Sessions Judge, Malegaon in Sessions Case (NDPS) No.11 of 2004 for an offe...

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Bombay High Court Upholds Conviction of Two Accused for Murder and Robbery of a Neuro Surgeon in His Residence — Life Imprisonment Maintained Based on Circumstantial Evidence and Last Seen Theory.

The appellants, Kailash Upendra Giri and Damodar Laxmidhar Sahu, were convicted by the Additional Sessions Judge, Greater Bombay, for offences under S...