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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "transaction value"
14 result(s) found
Found 14 result(s)
Supreme Court
Supreme Court Allows Appeal of Company in Consumer Protection Case and Remands to NCDRC for Merits Decision. The Court held that deposit of surplus funds in a fixed deposit by a company does not automatically constitute commercial purpose under Section 2(1)(d) of Consumer Protection Act, 1986, requiring examination of dominant intention, and allegations of fraud do not oust consumer forum jurisdiction if deficiency in service is alleged.
19 Mar 2026The appeal arose from a judgment and order of the National Consumer Disputes Redressal Commission (NCDRC) dated 13.03.2023, which dismissed the appell...
- 337
High Court
High Court of Karnataka Dismisses Appeals in Land Acquisition Arbitration Cases -- Appellants Failed to Prove Grounds Under Arbitration and Conciliation Act, 1996 for Setting Aside Arbitral Awards
28 Jan 2026The High Court of Karnataka dismissed multiple Miscellaneous First Appeals filed by landowners against arbitral awards related to land acquisition by ...
- 299
Supreme Court
"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."
20 Jan 2025The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...
- 245
High Court
Court Orders Bank to Refund Rs. 76.9 Lakhs in Unauthorized Transaction Case. Judgment Reinforces Zero Liability for Customers Reporting Unauthorized Transactions Promptly
13 Jun 2024In a case involving unauthorized electronic banking transactions, the court ruled that the bank (Respondent No. 2) must refund Rs. 76,90,017/- to Phar...
- 876
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 2023The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...
- 67
Supreme Court
Supreme Court Allows Plaintiff in Mortgage Redemption Suit Under Transfer of Property Act, 1882, Reversing Lower Court Dismissals. The Court Held That a Document Titled 'Conditional Sale Deed' Was a Mortgage by Conditional Sale Under Section 58(c), Entitling the Plaintiff to Redeem the Property Upon Repayment.
13 Aug 2021The dispute arose from a transaction dated 22.2.1969, where the plaintiff borrowed Rs. 3,000 from defendant No. 1 and executed a document titled 'cond...
- 47
Supreme Court
Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.
3 Dec 2020The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...
- 10
Supreme Court
Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.
19 Aug 2020The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...
Supreme Court
Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.
27 Apr 2020The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...
- 17
