Category - Latest Judgments

Excise — Central Excise Tariff Act, 1985 — Sch. Ch. 48 — “Manufacture” — Respondent/assessee engaged in the manufacture of coated and uncoated paper — Question whether coating on uncoated paper, would amount to “manufacture” —...

A. Excise — Central Excise and Salt Act — Ss. 4(1)(a) proviso (iii) — Sales made to related persons — S. 4 as it stood after the Amendment Act of 1973 but before the Amendment Act of 2000 applicable — Applicability of proviso —...

A. Corporate Laws — Company law — If a company can be deemed to be central government — In the present case, assets and liabilities were transferred by the erstwhile department of telecommunication, government of India in favour...

A. Criminal Law — Criminal trial — Circumstantial evidence — If sufficient — Deceased was an unmarried lady who retired from her job as head mistress in the year 1993 — Deceased was kidnapped and her dead body was found —...

A. Constitution of India — Art. 300-A — Right to property — Nature and scope — Right to property is no longer a fundamental right and was never a natural right — However, right to property has been elevated to the status of human...

The dispute in these appeals arose in the background of the supersession of two Co-operative Banks in the State of Karnataka, one Grain Merchants Co-operative Bank and the other Kannika Parameshwari Co-operative Bank.

Issue notice.

Criminal Law — Criminal Trial — Constructive/Vicarious liability — Accused — Company — Criminal liability of persons controlling the affairs of the accused Company — There has to be a specific act attributed to the Director or...

Taxation — Refund of Tax — M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 — S. 3 — Entry Tax — Levy of — Refund of excess tax — Duty of State to act reasonably having regard to the equality clause contained in...

Excise — Excise duty — Classification of the product manufactured by the respondent-assessee which is known as “Calcined China Clay” — It was alleged that the assessee was not manufacturing “China Clay” but was indulging in the...