Category - Latest Judgments

A. Excise — CBEC Notifications — Noti. No. 21/2002 — When applicable — At the relevant time notification required that the unit be modernised to avail benefits — However, assessee only undertaken “capacity expansion” — Held...

Leave granted.

A. Land Acquisition and Requisition — Acquisition of land — Compensation — Restriction on amount of — Amendment bringing into effect cap on minimum — Applicability B. Land Acquisition Act, 1894 — S. 23 — Acquired land — Market...

Taxes simpliciter are not within the contemplation of Part XIII of the Constitution of India. The word ‘Free’ used in Article 301 does not mean “free from taxation”.

A. Education and Universities — Affiliation/Recognition — Indian Medical Council Act, 1956 — Incomplete applications — Settled law that incomplete applications cannot even be processed by the Central Government — Application will...

Taxation — Indirect Taxation — Sales Tax and VAT — Central Sales Tax Act, 1956 — S. 14 — Iron and steel used in execution of works contract — Exemption from tax held, not granted — In the instant case, iron and steel goods, after...

Curative petition — Curative petition in review petition in civil appeal — It is contended by the respondents that the scope for interference in a curative petition is limited to what is laid down by in Rupa Ashok Hurra, 2002 (4)...

A. Excise — On ship imported for breaking — Scope of — Held that a ship imported for breaking is exempted from excise...

A. Trial, Sentencing and Other Issues — Sentencing — Adequacy of sentence — Variety of factors including mitigating circumstances peculiar to a given case, reiterated B. Public Accountability, Vigilance and Prevention of...

A. Criminal Trial — Sentence — Minimum punishment prescribed in statute — If lesser punishment can be awarded — In the present case, trial Judge had treated the seized contraband article falling within the definition of...