Search Results for "Manufacture"

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Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Dist...
Supreme Court Allows Appeal in Specific Performance Case — Delay in Deposit of...
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Supreme Court Alters Conviction from Murder to Attempt to Murder in Absence of C...
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Search Results for "Manufacture"

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Supreme Court

Supreme Court Dismisses Application for Juvenile Status Determination in Death Penalty Case Due to Inconsistent Evidence and Procedural Delays. Applicant Failed to Prove Juvenility Under Section 9(2) of Juvenile Justice (Care and Protection of Children) Act, 2015, with Discrepancies in Name and Age Documents and Belated Claim After Conviction Confirmation.

27 Mar 2023

The case involved an application under Section 9(2) of the Juvenile Justice (Care and Protection of Children) Act, 2015, filed by a convict sentenced ...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Refund Recovery Case - Clarifies No Separate Section 11A Notice Required When Refund Order Reviewed Under Section 35E. Recovery of erroneous refund granted through speaking order reviewed under Section 35E of Central Excise Act, 1944 does not require separate show cause notice under Section 11A, as Sections 35E and 11A operate in different fields with different purposes and time limits.

24 Mar 2023

The dispute originated from the respondent company's manufacture of cotton yarn consumed captively in its composite mills for weaving fabric. Followin...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

Supreme Court

Supreme Court Reopens Death Penalty Review Petition for Open Court Hearing Following Constitutional Bench Precedent. The Court recalled an earlier dismissal by circulation and ordered an open court hearing based on Mohd. Arif v Registrar, Supreme Court of India, 2014 (9) SCC 737, which mandates oral hearings in death penalty review cases due to the irreversible nature of the penalty.

21 Mar 2023

The judgment involves a convict on death row who filed a review petition seeking a fresh look at his conviction for murder and death sentence, based o...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Duty Dispute Over Footwear Sales to Military Institutions. Bulk Sales to Institutional Consumers Do Not Qualify as Retail Sales Under Section 4(A) of Central Excise Act, 1944, Making Manufacturer Ineligible for Tax Benefits Under Notification No. 12/2012-CE.

21 Mar 2023

The Supreme Court heard appeals against a CESTAT order that had granted tax benefits to a footwear manufacturer under Notification No. 12/2012-CE read...

Supreme Court

Supreme Court Quashes Criminal Proceedings Against Medical Practitioner Under Drugs and Cosmetics Act, 1940 Due to Exemption Under Schedule K of Drugs and Cosmetics Rules, 1945. Registered Medical Practitioner Found with Small Quantity of Medicines for Patient Treatment Was Not Stocking for Sale Under Section 18(c) of Drugs and Cosmetics Act, 1940.

15 Mar 2023

The Supreme Court considered an appeal by a registered medical practitioner challenging criminal proceedings initiated against her under the Drugs and...

Supreme Court

Supreme Court Acquits Accused in Murder Case Due to Insufficient Evidence and Improper Reliance on Extra-Judicial Confession. Conviction under Sections 302/34 and 201/34 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt Based on Weak Extra-Judicial Confession and Uncorroborated Circumstances.

10 Mar 2023

The dispute involved an appeal by an accused convicted for murder and related offences. On 01.10.2003, Umesh Chowdhary was allegedly murdered, leading...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

2 Mar 2023

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

Supreme Court

Supreme Court Allows Appeal in Section 319 CrPC Case, Setting Aside High Court's Remand Order. Trial Court's Dismissal of Summoning Application Upheld as Evidence Was Insufficient to Meet the Stringent Threshold for Exercising Discretionary Power Under Section 319 of Code of Criminal Procedure, 1973.

1 Mar 2023

The appeal challenged the Allahabad High Court's order dated 16.05.2017 which had quashed the Trial Court's order dated 15.03.2017 and remanded the ma...

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