Category - Latest Judgments

There are three products involved in the present appeal and the question is as to whether the process undertaken by the respondent assessee in these products amounted to manufacture or not.

Courts, Tribunals and Judiciary — High Courts — Exercise of power — Non-consideration of material on record — When fatal — Where claim for eviction holding the appellants to be defaulters was affirmed by the High Court — High...

The present appeal has been filed against the order dated 28.07.2003, passed by the High Court of Judicature at Allahabad in Civil Misc. Writ Petition No. 247 of 1997 whereby the High Court dismissed the petition preferred by the...

The present appeals arise out of the impugned judgment and order dated 02.07.2012 passed in Writ Appeal Nos. 411 of 2006 and 410 of 2006 by the High Court of Karnataka at Bangalore, whereby the High Court dismissed the appeals...

Though in these appeals, various issues are raised, we feel that the only issue which needs consideration relates to cutting of the conveyor belting into required sizes and the issue is as to whether it involves manufacture or...

Customs — Customs Act, 1962 — S. 27 — Doctrine of unjust enrichment — An application for refund of some balance amount is rejected on that ground that it has been an amount deposited pursuant to order passed by the court and in...

A. Government Contracts/Tenders — Retention/forfeiture of the license fee — In the present case, Government had departed from the terms of the NIT and had incorporated new/additional terms and conditions in the LOI and the Draft...

A. Excise — CBEC Notifications/Circulars — Noti. No. 8/1999 — CE dt. 28-2-1999 — CE, 8 of 2000 — CE, 8 of 2001 — CE, 8 of 2002 — CE and 8 of 2003 — CE dt. 1-3-2003 — Concession/exemption from excise duty to the small scale...

Constitution of India — Art. 226 — Pleadings/New plea/Additional plea — Amendment in the grounds of appeal or writ petition after its disposal — If allowed — Held, can lead to abuse of process of law, and the parties would not...

A. Tenancy and Land Laws — Ceiling on land — Himachal Pradesh Ceiling on Land Holdings Act, 1972 — S. 4 — Family — Entitlement — Though landowner may be a family, capable of holding property, consisting of husband, wife and three...