Category - Latest Judgments

The appellant owns a lodging-cum-shopping complex viz. N.C.K. Tourist Home Pvt. Ltd. at Kozhikode, Kerala.

The appellant/assessee is the manufacture of bricks and tiles. It is registered under the Karnataka Sales Tax Act (hereinafter referred to as “the Act”) and is paying sales tax on the goods manufactured and sold by it.

Criminal Trial — Alteration or addition of charge — Powers of court — Exercise of — Scope — It can also be done at any time before pronouncement of judgment — It is not necessary to advert to each and every circumstance — If the...

Heard the learned counsel for the appellants.

Heard learned counsel for the petitioner.

Excise — Exemption/Concession/Incentive/Rebate — Benefit of exemption under Notification No. 14/02-CE and 15/02-CE both dt. 1-3-2002 — Grant of — Held, granted as Expln. II to the exemption notifications clearly meant that no...

Tenancy and Land Laws — Delhi Land Reforms Act, 1954 — S. 11 — Bhumidari rights — Claim for — Appellants were claiming Bhumidari rights in the said 94 bighas 15 biswas of land — Appellants, who are three in numbers, and the...

Sales Tax and VAT — Assessment of tax — Time-limit for completing the assessment — Power to extend time — Same is to be necessarily exercised before the normal expiry of said period of three years — Assessee had filed quarterly...

The respondent, who has now appeared in the case, is permitted to withdraw the amount of Rs. 10,000/- (rupees ten thousand only) deposited by the petitioner with the Registry.

As fresh demands have been issued in supersession of the original demands, we find no error in the approach taken by the Tribunal, in the facts of this case.