Excise — Excise duty — Valuation of goods, sold by the assessee, for the purposes of charging excise duty — Requirement of “mutuality of interest” — It is a pre-requisite under S. 4(4)(c) of the Act — If gets satisfied — Order of...

A. Penal Code, 1860 — Ss. 363, 366A/376/34 — Kidnapping and rape — Conviction confirmed — Appreciation of evidence — Facet of consent — Once it found that prosecutrix is below 16 years of age consent is absolutely irrelevant and...

Customs — Order levying the redemption fine, imposing the import duty as well as levying the penalty — Validity — Respondent had imported Crude Distillation Unit Column (CDU) as well as Vacuum Distillation Unit Column Vessels...

The Petitioners who are voluntary organisations are continuing the struggle for emancipation of members of Scheduled Castes and Scheduled Tribes.

Leave granted.

A. Land Acquisition and Requisition — Karnataka Industrial Areas Development (KIAD) Act, 1966 — Whether allottee company is either a beneficiary or interested person — By KIAD Act provides for securing the establishment of...

Sales Tax and VAT — Assessment — Provisional assessment when actual expenditure could not be ascertained at the time of assessment — Permissibility — Assessee could not produce the evidence to prove the expenditure incurred under...

Delay condoned.

Income Tax — Deductions — Income Tax Act, 1961 — S. 80HHC(3) — Distinction between exporters with turnover below Rs 10 crores and above Rs 10 crores — If permissible — Act amended and two extra conditions set for exporters with...

Sales Tax and VAT — Exemption — When the brand name or trade name of another person is used, entitlement — Noti. No. 175/86 dt. 1-3-1986 provided unit shall not be entitled to the exemption from payment of excise duty if the...