Category - Latest Judgments

Latest Judgments of Supreme Court

A. Prabhakara Reddy & Co. v. A. Prabhakara Reddy & Co.

Cess, Tolls and Miscellaneous Taxes — The Building and Other Construction Workers’ Welfare Cess Act, 1996 — S. 3 — Challenge against the demand of cess — Argument centred on the plea that Madhya Pradesh Building and Other...

Parisons Agrotech (P) Ltd. & Anr. v. Union of India & Ors.

A. Constitution of India — Arts. 32 & 226 — Judicial review of policy decisions — Where the import price of crude palm oil has been much less than the price of coconut oil affecting livelihood of coconut growers in the State...

Ambuja Cement Ltd. v. Commissioner of Central Excise, Chandigarh

A. Excise — CBEC Notifications/Circular — Exemption Notification No. 67/1995 — When applicable — If input specified in column (1) of the notification is manufactured in assessee’s factory and at the same time captively used in or...

Sri Malaprabha Co-op Sugar Factory Ltd. v. State of Karnataka & Ors.

Excise — Rectified spirit (ethyl alcohol) — Fixation of price — State is empowered to fix the price and recovery dues accordingly — Demand for a sum of [pic] 13,32,000 was raised against appellant/distillery by the Superintendent...

Chitra v. State of Kerala & Ors.

Excise — Grant of FL3 licence for Hotel — Fees for — If chargeable for fraction of financial year in case of partial use due to interim order — Legal principle that no person can be prejudiced because of an act of a Court — When...