Nature Lovers Movement v. State of Kerala

Bharat Petroleum Corporation Ltd vs. Commissioner of Central Excise Nashik Commissionerate

The appeals are partly allowed;

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

…al could not have made a departure from the view taken in the said case as the Tribunal was bound by it. He pointed out that the decision in the case of Hindustan Petroleum Corporation Ltd1 has been followed by the Tribunal in several cases. 6 (2000) 5 SCC 373 Civil Appeal No.5642 of 2009 etc. Page 12 of 31 17. He submitted that the decision to invoke an extended period of limitation under proviso to Section 11A (1) of the 1944 Act was completely erroneous. He submitted that the instructions of the Board dated 14th February 2007 referred to the MOU, and therefore, there was no question…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

Bench: Us.

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1766 OF 2009 COMMISSIONER OF CENTRAL EXCISE ...APPELLANT VERSUS MADHAN AGRO INDUSTRIES (I) PVT. LTD. ...RESPONDENT WITH CIVIL APPEAL Nos.6703­6710 OF 2009 J U D G M E N T RANJAN GOGOI, J. 1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil manufactured and packed in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and…

The Director of Income Tax (Exemptions) vs. St.Josphs Educational Society

Accordingly, all these STRs are allowed

Bench: SANJAY KUMAR,M.S.K.JAISWAL

…[2023/RJJP/012108] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision / Reference No. 182/2017 M/s Compuage Infocom Limited D-213, Kalidas Marg, Bani Park, Jaipur ----Petitioner Versus The Assistant Commissioner, Rajasthan, Anti-Evasion-I Kar Bhawan, Ambedkar Bhawan, Jaipur ----Respondent Connected With S.B. Sales Tax Revision / Reference No. 183/2017 M/s Compuage Infocom Limited D-213, Kalidas Marg, Bani Park, Jaipur ----Petitioner Versus The Assistant Commissioner, Rajasthan, Anti-Evasion-I Kar Bhawan, Ambedkar Bhawan, Jaipur ----Respondent S.B. Sales Tax Revision / Refer…

Sudhakar Rai S vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…f Income Tax, U.P. Vs. M/s. Shah Sadiq and Sons ([1987]3 SCC 516); in the case of Milk Producers Association, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and others Vs. State of Orissa and others ([2014]4 SCC 583) and in the case of Krishna Devi Mulchand Kamatia and others Vs. Bombay Environmental Action Group and others ([2011]3 SCC 363) would not be of assistance to the present facts. On the other hand when the detailed discussion made ab…

Vijayashreepura Kshemabivrudhi vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…f Income Tax, U.P. Vs. M/s. Shah Sadiq and Sons ([1987]3 SCC 516); in the case of Milk Producers Association, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and others Vs. State of Orissa and others ([2014]4 SCC 583) and in the case of Krishna Devi Mulchand Kamatia and others Vs. Bombay Environmental Action Group and others ([2011]3 SCC 363) would not be of assistance to the present facts. On the other hand when the detailed discussion made ab…

Commissioner of Income Tax vs. Agricultural Market Committee

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Madley Pharmaceuticals Ltd vs. Commnr of Central Excise&Customs, Daman

…ns or without reasons, such order will entail the application of the doctrine of merger, wherein the superior court upholds the decision of the lower court from which the appeal has arisen. In the case of V.M. Salgaocar & Bros.(P) Ltd. Vs. C.I.T., (2000) 5 SCC 373, this Court held: “8. Different considerations apply when a special leave petition under Article 136 of the Constitution is simply dismissed by saying “dismissed” and an appeal provided under Article 133 is dismissed also with the words “the appeal is dismissed”. In the former case it has been laid by this Court that when a speci…

Pernod Ricard India(P) Ltd vs. Commr.of Customs, Icd Tughlakabad

In the result, the appeal preferred by the importer-

…Wadhwa, J. while drawing distinction between an order dismissing in limine a special leave petition under Article 136 of the Constitution and an appeal under Article 133, and drawing support from the decision of this Court in Supreme 3 (2000) 5 SCC 373 Court Employees’ Welfare Association Vs. Union of India & Anr.4, held that former case does not but the latter does attract the doctrine of merger. The Court observed thus:- “Different considerations apply when a special leave petition under Article 136 of the Constitution is simply dismissed by saying 'dismissed' and an appe…