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Bombay High Court Holds Canned Pineapple Slices and Fruit Cocktail Preserved in Sugar Syrup Are Not Fresh Fruits Under Entry A-23 of Bombay Sales Tax Act, 1959. Goods subjected to processing and preservation lose their character as fresh fruits and are taxable under the residuary entry.

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

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Supreme Court Allows Appeal in Motor Accident Compensation Case — Future Prospects Awardable in Permanent Disablement Cases. Loss of earning capacity must consider functional disability and actual income, not merely physical disability percentage.

The appellant, Pappu Deo Yadav, was a 20-year-old data entry operator earning ₹12,000 per month when he suffered a serious motor accident on 18.05.2...

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Supreme Court Upholds Pre-emptive Purchase Order Under Income Tax Act for Undervalued Property. Appropriate Authority's Valuation Based on Comparable Sales Upheld as Reasonable.

The Supreme Court dismissed appeals by prospective buyers (Krishna Kumar Rawat & Ors.) and partly allowed the appeal by the Union of India against a H...

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Bombay High Court Upholds Conviction of Accused for Murder and Causing Disappearance of Evidence, Dismisses State Appeal Against Acquittal of Co-Accused. Conviction under Sections 302 and 201 IPC based on circumstantial evidence and last seen theory.

The case involves two appeals arising from the same judgment of the Additional Sessions Judge, Sangamner, in Sessions Case No. 27 of 2005. Criminal Ap...

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Bombay High Court Quashes Criminal Proceedings Against Seed Company Officials in Seeds Act Violation Case. Court holds that vicarious liability cannot be imposed on officers without specific averments of their role in the alleged offence under Section 6(b) read with Section 7 of the Seeds Act, 1966.

The petitioners, M/s Mahyco Vegetable Seeds Ltd. (a seed producer), its Deputy Manager (Legal) M.M. Chavan, and Senior Manager (SDM) Anil Kolte, chall...

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Bombay High Court Upholds Life Imprisonment for Two Accused in Murder Case Based on Circumstantial Evidence and Motive. Conviction under Section 302 read with 34 IPC confirmed as chain of circumstances complete and motive established.

The case pertains to the murder of Sachin Kisan Gavate on 11th November 2006 at about 11:00 p.m. at Gorakhgawali chowk, Ligade Mala, Ichalkaranji. The...