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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Case — Coal and Coke Held Not Same Goods Under Section 15(b) of Central Sales Tax Act, 1956. Reimbursement of State Tax on Coal Not Available When Inter-State Sale Is of Coke, Despite Both Being Declared Goods Under Section 14.

The State of Jharkhand and its officers appealed against a High Court judgment directing them to reimburse the respondent, M/s. Akash Coke Industries ...

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Supreme Court Allows Banks to Deny Legal Representation in Wilful Defaulter Proceedings. In-House Committees of Banks Are Not Tribunals Under Section 30 of Advocates Act, 1961, and Right to Lawyer Is Not Part of Natural Justice.

The Supreme Court considered appeals against the Delhi High Court judgment which held that a borrower is entitled to be represented by a lawyer before...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Supreme Court Dismisses Appeal Against Rejection of Plaint Rejection Application in Testamentary Case Under Section 228 of Indian Succession Act — Limitation Not Applicable to First Petition for Letters of Administration in India Despite Prior Foreign Probate

The Supreme Court dismissed an appeal against the High Court's refusal to reject a plaint under Order VII Rule 11 CPC in a testamentary case. The disp...

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Supreme Court Allows Appeal, Discharges Surveyor in Criminal Case for Lack of Ingredients Under Sections 504 and 506 IPC. Allegations of Criminal Intimidation and Insult Found Baseless as Complaint Was Filed After Delay and Police Closure Reports Indicated No Offence.

The Supreme Court allowed the appeal filed by Vikram Johar, a surveyor, challenging the Allahabad High Court's order dismissing his criminal revision ...

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Supreme Court Upholds Enhanced Compensation in Motor Accident Claim — Ex Gratia Payment Not Deductible. High Court's award of Rs. 48,00,000 with 7.5% interest held just; no interference required.

The case arises from a vehicular accident on 30.12.1995 where Shri Rajpal Singh Johal died after an oil tanker rammed into his car. Two claim petition...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...