Customs — Custom duty — Levy of — Assessment — Appellant, a sole proprietorship concern, was engaged in business of ship breaking — Appellant entered into Memorandum of Agreement (MoA) with the owner of one vessel for import of...

Excise — Excise duty — Product manufactured out of stone aggregates, cement, water, sand — If it is ‘dry mixture’ or ‘ready mix concrete’ and the classification thereof is under Heading 3823 (now 3824) — It is settled now in view...

Excise — Central Excise Act, 1944 — S. 3-A — Constitutional validity of — Issue of — High Court wrongly observed that the controversy in respect of constitutional validity of the aforesaid provision stands settled in earlier...

Income Tax — Appeal — Meagre amount involved — Appeal, therefore, dismissed — Constitution of India, Art. 132...

Income Tax — Appeal — Not interfered with the appeals leaving the question of law open as the tax effect is minimal

Income Tax — Appeal against the judgment and order of the High Court — Appeal to Supreme Court — Not raised any legal and valid ground for interference and special leave petition is dismissed

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...

Local Government — Panchayats and Zila Parishads — Gujarat Panchayats Act, 1993 — Ss. 3, 55, 96 and 100, 101 — Compromise by Sarpanch — Award passed by the Labour Court on the basis of a compromise entered into between the...

Essential Commodities and Services — Petroleum Products — Essential Commodities Act, 1955 — S. 3 — Retail Outlet Dealership and LPG Distributorship — Allotment of — Dealership agreement was entered into between the appellant and...

Essential Commodities and Services — Petroleum Product — Petroleum and Natural Gas Regulatory Board Act, 2008 — Ss. 2(i), (m) and (w), 2(zn), 11, 20, 21, 22 and 61(2) — Petroleum and Natural Gas Regulatory Board (Determination of...