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Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...

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Supreme Court Allows Secured Creditor's Appeal in Priority Dispute Between SARFAESI Act and MSMED Act. SARFAESI Act's Express Priority Provisions Under Section 26E Prevail Over MSMED Act's Recovery Mechanism, as No Conflict Exists and Priority Must Be Expressly Provided.

The dispute arose from conflicting recovery claims under the SARFAESI Act and MSMED Act against a debtor, Mission Vivacare, which had defaulted on loa...

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Supreme Court Dismisses Convicts' Appeals on Premature Release Under Goa Prisons Rules, 2006 Due to Parole Period Exclusion. Period of Parole Counted as Remission Under Rule 335 and Excluded from Actual Imprisonment for Calculating 14-Year Requirement for Premature Release.

The dispute arose from convicts undergoing life imprisonment who applied for premature release under the Goa Prisons Rules, 2006, claiming they had co...