Tata Motors Limited vs Central Sales Tax Appellate Authority & Others
SC · 21 September 2022
[2022] 4 S.C.R. 870 : 2022 INSC 992
Central Sales Tax Act, 1956 – s.22(1B) – Finance Act, 2010 – Sales effected through RSO, Vijayawada w.r.t vehicles/buses sold to APSRTC were in the nature of inter-state sale – Appellant was thus liable to pay central sa…
The State of Maharashtra and Others vs Greatship (India) Limited
SC · 20 September 2022
[2022] 4 S.C.R. 840 : 2022 INSC 991
Alternate Remedy – Availability of – Constitution of India – Art.226 – Writ petition under, entertainability of – Maharashtra Value Added Tax Act, 2002 – s.23 – Central Sales Tax Act, 1956 – Assessment order passed by th…
Raju @ Rajendra Prasad vs State of Rajasthan
SC · 19 September 2022
[2022] 7 S.C.R. 241 : 2022 INSC 983
Penal Code – ss.302, 34 – Murder – Circumstantial evidence – As per FIR, the appellants-accused (wife of the deceased and coaccused) had illicit relations – It was further stated that on account of disputes, the accused…
The Commissioner, Trade Tax, U.P. vs M/s Radico Khetan Ltd.
SC · 19 September 2022
[2022] 12 S.C.R. 797 : 2022 INSC 976
U.P. Trade Tax Act, 1948 – s.34 – When applicable – Held: s.34 shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings…
M/s Steel Authority of India Limited vs Commissioner, Central Excise & Customs, Bhubaneswar
SC · 16 September 2022
[2022] 12 S.C.R. 50 : 2022 INSC 967
Central Excise Rules, 1944 – r.57Q – Modvat credit on ‘Guide Car’ claimed by the appellant-assessee – Tribunal upheld the demand of Modvat credit availed by the appellant on ‘Guide Car’ holding that the appellant was not…
Ramesh vs Karan Singh & Anr.
SC · 16 September 2022
[2022] 18 S.C.R. 110 : 2022 INSC 974
RAMESH v. KARAN SINGH & ANR. (Civil Appeal No. 6365 of 2022) SEPTEMBER 16, 2022 [M.R. SHAH AND KRISHNA MURARI, JJ.] Motor Vehicles Act 1988: s.166 – Permanent Disability – Appellant-claimant, was a Navy merchant and earn…
The State of Madhya Pradesh vs Nandu @ Nandua
SC · 2 September 2022
[2022] 7 S.C.R. 487 : 2022 INSC 901
Sentence/Sentencing – ss.147,148,323 and 302/34 of IPC – Reduction of sentence by the High Court – Proper or not – The respondent-accused along with other accused was convicted for the offence punishable u/ss.147,148,323…