Category - Latest Judgments

Excise — Central Excise Act, 1944 — Ch. Heading 11.01 & Ch. Heading 1301.10 — Excise duty — Assessee/respondent, engaged in the manufacture of Guar Dal Powder, claimed that it is a product of milling industry and therefore...

Criminal Procedure Code, 1973 — S. 482 — Quashing of complaint — Admittedly, the complainant stood convicted in a cross case — At least for ten years after commencement of the trial, the complainant did not even bother to seek...

Customs — Customs Tariff Act, 1975 — Ch. 84 Sub-heading 8472.90 & Sub-heading 8443.50 — Custom duty — Question whether “Risograph” is an “office machine” having duplicating function and thus to be classified under sub-heading...

We have heard learned counsel for the parties.

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...