The question that arises for consideration in the present appeals is as to whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central...

A. Arbitration — Arbitration and Conciliation Act, 1996 — S. 34 — Objection to award — Interference by Court — Held, Court does not sit in appeal over the decision on merits however, patent error or perversity could certainly...

A. Land Acquisition and Requisition — Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) Act, 1962 — S. 6 — Acquisition of land — Determination and payment of compensation — Laying/Construction of prestigious...

A. Service Law — Appointment — Merely because the name of a candidate finds place in the select list, it would not give him indefeasible right to get an appointment as well — Name of a candidate may appear in the merit list but...

Leave granted.

Sales Tax and VAT — Kerala General Sales Tax Act, 1963 — S. 5(2) — First sale — Legislative intention — Held, what is limpid is that S. 5(2) is an expression of the Legislative intention that the sales at the hands of the brand...

Brief facts giving rise to the initiation of criminal proceedings in these cases are as follows:

Penal Code, 1860 — S. 376 — Rape — Conviction confirmed — Appreciation of evidence — Prosecutrix, a young girl aged around 16 years 3 months, was raped by appellant, her neighbour — Sworn testimony of the prosecutrix —...

These appeals raise an interesting and important question: as to whether persons like the assessees, in these cases, who manufacture ‘lifting machinery’, which machinery, it is argued, is the essential part which actually brings...

A. Education and Universities — Establishment and running of educational institutions — Affiliation/Recognition — Indian Medical Council Act, 1956 — S. 10-A — High Court directed the central government and MCI to undertake fresh...