Agreement - the clauses in the agreement ought to be given the plain, literal and grammatical meaning of the expression used in the same. No doubt, that the courts will also try to gather as to what intention the parties wanted to give them. Arun Mishra, B.R. Gavai & Surya Kant, JJJ. Adani Power (Mundra) Ltd. v. Gujarat Electricity Regulatory Commission, C.A. No. 11133 of 2011 02-07-2019
Air Force Act, 1950 - Ss. 13, 14 & 15 - Procedure before enrolling officer - Mode of Enrolment - Validity of Enrolment - appellant in breach of the provisions contained in AFO 14/2008 applied for the post of a Probationary Officer with the Bank of India, participated in the written test and appeared at the interview without intimation or approval. There was, therefore, a failure of the appellant to comply with his obligations both in terms of his engagement as an enrolled member of the force and in relation to the requirements which were to be fulfilled under the terms of AFO 14/2008. D.Y. Chandrachud & Hemant Gupta, JJ. Amit Kumar Roy v. Union of India, C.A. No. 4606 of 2019 03-07-2019
Arbitration and Conciliation Act, 1996 - Ss. 11(5), 11(9) & 11(12)(a) - Appointment of a Sole Arbitrator - When a non-signatory to an arbitration agreement can be impleaded and subjected to arbitration proceedings ? A.M. Khanwilkar & Ajay Rastogi, JJ. Reckitt Benckiser v. Reynders Label Printing, Arb. Case (C) No. 65 of 2016 01-07-2019
Army Act, 1950 - Section 34 (c) - Summary General Court Martial (SGCM) - Though in service matters the past conduct, both positive and negative will be relevant not only while referring to the misconduct but also in deciding the proportionality of the punishment, the Court should be cautious while considering the case of an officer / soldier / employee of a disciplined force and the same yardstick or sympathetic consideration as in other cases cannot be applied. R. Banumathi & A.S. Bopanna, JJ. Dalbir Singh v. Union of India, C.A. No. 9885 of 2011 02-07-2019
Army Law - Air Force - A person who has been enrolled as a member of the Air Force does not have an unqualified right to depart from service at his or her will during the term of engagement. D.Y. Chandrachud & Hemant Gupta, JJ. Amit Kumar Roy v. Union of India, C.A. No. 4606 of 2019 03-07-2019
Army Law - In the matter of protecting the border, a soldier cannot live merely on past glory but should rise to the occasion on every occasion to defend the integrity of the nation since such is the trust reposed in a soldier. R. Banumathi & A.S. Bopanna, JJ. Dalbir Singh v. Union of India, C.A. No. 9885 of 2011 02-07-2019
Air Force Act, 1950 - Ss. 13, 14 & 15 - Procedure before enrolling officer - Mode of Enrolment - Validity of Enrolment - appellant in breach of the provisions contained in AFO 14/2008 applied for the post of a Probationary Officer with the Bank of India, participated in the written test and appeared at the interview without intimation or approval. There was, therefore, a failure of the appellant to comply with his obligations both in terms of his engagement as an enrolled member of the force and in relation to the requirements which were to be fulfilled under the terms of AFO 14/2008. D.Y. Chandrachud & Hemant Gupta, JJ. Amit Kumar Roy v. Union of India, C.A. No. 4606 of 2019 03-07-2019
Arbitration and Conciliation Act, 1996 - Ss. 11(5), 11(9) & 11(12)(a) - Appointment of a Sole Arbitrator - When a non-signatory to an arbitration agreement can be impleaded and subjected to arbitration proceedings ? A.M. Khanwilkar & Ajay Rastogi, JJ. Reckitt Benckiser v. Reynders Label Printing, Arb. Case (C) No. 65 of 2016 01-07-2019
Army Act, 1950 - Section 34 (c) - Summary General Court Martial (SGCM) - Though in service matters the past conduct, both positive and negative will be relevant not only while referring to the misconduct but also in deciding the proportionality of the punishment, the Court should be cautious while considering the case of an officer / soldier / employee of a disciplined force and the same yardstick or sympathetic consideration as in other cases cannot be applied. R. Banumathi & A.S. Bopanna, JJ. Dalbir Singh v. Union of India, C.A. No. 9885 of 2011 02-07-2019
Army Law - Air Force - A person who has been enrolled as a member of the Air Force does not have an unqualified right to depart from service at his or her will during the term of engagement. D.Y. Chandrachud & Hemant Gupta, JJ. Amit Kumar Roy v. Union of India, C.A. No. 4606 of 2019 03-07-2019
Army Law - In the matter of protecting the border, a soldier cannot live merely on past glory but should rise to the occasion on every occasion to defend the integrity of the nation since such is the trust reposed in a soldier. R. Banumathi & A.S. Bopanna, JJ. Dalbir Singh v. Union of India, C.A. No. 9885 of 2011 02-07-2019
Civil Procedure Code, 1908 - S. 96 - Purport of power of the appellate court coupled with its duty. A.M. Khanwilkar & Dinesh Maheshwari, JJ. R.S. Anjayya Gupta v. Thippaiah Setty, C.A. No. 7418 of 2009 01-07-2019
Civil Procedure Code, 1908 - Order 7 Rule 11 (d) – Rejection of Plaint - Relief of reject the plaint only against one of the defendant(s) – Held, Such a relief “cannot be entertained” in exercise of power under Order 7 Rule 11(d) of CPC - the relief of rejection of plaint in exercise of powers under Order 7 Rule 11(d) of CPC cannot be pursued only in respect of one of the defendant(s) - the plaint has to be rejected as a whole or not at all, in exercise of power Order 7 Rule 11 (d) of CPC - the plaint as presented must proceed as a whole or can be rejected as a whole but not in part. A.M. Khanwilkar & Dinesh Maheshwari, JJ. Madhav Prasad Aggarwal v. Axis Bank Ltd., C.A. No. 5126 of 2019 01-07-2019
Civil Procedure Code, 1908 - O. 47 R. 1 - Review - The basic principles in which the review application could be entertained. A.M. Khanwilkar & Ajay Rastogi, JJ. Sunil Vasudeva v. Sunder Gupta, C.A. No. 5140 of 2019 02-07-2019
Contract Labour (Regulation and Abolition) Act, 1970 - In the given circumstances, a mere assertion of fact that the contract labour which was allowed to continue after the prohibition notification came to be published dated 17th March, 1993 in the establishment of the appellant SAIL performing same or similar kind of work in the establishment of the principal employer is not sufficient to endorse their entitlement of claiming wages notified by the NJCS memorandum of agreement for direct/regular employees of the establishment applicable universally to all the steel industries. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Jaggu, C.A. No. 8094 of 2011 05-07-2019
Contract Labour (Regulation and Abolition) Act, 1970 - the Tribunal under its award has rightly arrived to the conclusion that the contract was not sham and bogus and there shall be no automatic absorption of contract labour on issuance of a prohibition notification under the CLRA Act and the High Court of Madhya Pradesh has committed a manifest error in reversing the finding of fact in return under its impugned judgment which is not sustainable and deserves to be set aside. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Ispat Khadan Janta Mazdoor Union, C.A. No. 8081 of 2011 05-07-2019
Contract Labour (Regulation & Abolition) Act, 1970 - S. 10 (1) - the view expressed by the Tribunal ordinarily was not open to be interfered with by the High Court under its limited scope of judicial review under Article 226/227 of the Constitution of India. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Ispat Khadan Janta Mazdoor Union, C.A. No. 8081 of 2011 05-07-2019
Criminal Appeal - Accused did not appear in the criminal appeal before the High Court. When the accused has not entered appearance in the High Court, the High Court should have issued second notice to the accused or the High Court Legal Services Committee to appoint an advocate or the High Court could have taken the assistance of amicus curiae. When the accused was not represented, without appointing any counsel as amicus curiae to defend the accused, the High Court ought not to have decided the criminal appeal on merits; more so, when the accused had the benefit of the acquittal. R. Banumathi & A.S. Bopanna, JJ. Christopher Raj v. K. Vijayakumar, Crl.A. No. 986 of 2019 05-07-2019
Civil Procedure Code, 1908 - O. 47 R. 1 - Review - The basic principles in which the review application could be entertained. A.M. Khanwilkar & Ajay Rastogi, JJ. Sunil Vasudeva v. Sunder Gupta, C.A. No. 5140 of 2019 02-07-2019
Contract Labour (Regulation and Abolition) Act, 1970 - In the given circumstances, a mere assertion of fact that the contract labour which was allowed to continue after the prohibition notification came to be published dated 17th March, 1993 in the establishment of the appellant SAIL performing same or similar kind of work in the establishment of the principal employer is not sufficient to endorse their entitlement of claiming wages notified by the NJCS memorandum of agreement for direct/regular employees of the establishment applicable universally to all the steel industries. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Jaggu, C.A. No. 8094 of 2011 05-07-2019
Contract Labour (Regulation and Abolition) Act, 1970 - the Tribunal under its award has rightly arrived to the conclusion that the contract was not sham and bogus and there shall be no automatic absorption of contract labour on issuance of a prohibition notification under the CLRA Act and the High Court of Madhya Pradesh has committed a manifest error in reversing the finding of fact in return under its impugned judgment which is not sustainable and deserves to be set aside. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Ispat Khadan Janta Mazdoor Union, C.A. No. 8081 of 2011 05-07-2019
Contract Labour (Regulation & Abolition) Act, 1970 - S. 10 (1) - the view expressed by the Tribunal ordinarily was not open to be interfered with by the High Court under its limited scope of judicial review under Article 226/227 of the Constitution of India. A.M. Khanwilkar & Ajay Rastogi, JJ. Steel Authority of India Ltd. v. Ispat Khadan Janta Mazdoor Union, C.A. No. 8081 of 2011 05-07-2019
Criminal Appeal - Accused did not appear in the criminal appeal before the High Court. When the accused has not entered appearance in the High Court, the High Court should have issued second notice to the accused or the High Court Legal Services Committee to appoint an advocate or the High Court could have taken the assistance of amicus curiae. When the accused was not represented, without appointing any counsel as amicus curiae to defend the accused, the High Court ought not to have decided the criminal appeal on merits; more so, when the accused had the benefit of the acquittal. R. Banumathi & A.S. Bopanna, JJ. Christopher Raj v. K. Vijayakumar, Crl.A. No. 986 of 2019 05-07-2019
Criminal Procedure Code, 1973 - Ss. 227, 228 & 239 - Scope of - Discharge - Ambit and scope of the powers of the Court at the time of considering the discharge application. A.M. Khanwilkar & Ajay Rastogi, JJ. Asim Shariff v. National Investigation Agency, Crl.A. No. 949 of 2019 01-07-2019
Criminal Procedure Code, 1973 - S. 239 - Discharge - Whether the Courts below were justified in dismissing the appellant's application filed by her under Section 239 of the Cr.P.C. praying for her discharge from the case. Held, the issues urged by the appellant and the same having been refuted by the respondent are such that they can be decided more appropriately and properly during trial after evidence is adduced by the parties rather than at the time of deciding the application made under Section 239 of the Cr.P.C. Abhay Manohar Sapre & Dinesh Maheshwari, JJ. Srilekha Sentikumar v. Deputy Superintendent of Police CBI ACB, Crl.A. No. 948 of 2019 01-07-2019
Environmental Law - Natural resources of the country are not meant to be consumed only by the present generation of men or women of the region where natural resources are deposited. These treasures of nature are for all generations to come and for intelligent use of the entire country. The present generation owes a duty to preserve and conserve the natural resources of the nation so that it may be used in the best interest of coming generations as well and for the country as a whole. Ashok Bhushan & K.M. Joseph, JJ. State of Meghalaya v. All Dimasa Students Union Hasao District Committee, C.A. No. 10720 of 2018 03-07-2019
Evidence Act, 1872 - Ss. 25 & 26 - The statement made by an accused while in police custody can be split in two parts and to the extent of it being a disclosure statement which is the immediate cause of discovering new facts, would be legally admissible in evidence though the remainder of such statement may be liable to be discarded. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - 'Circumstantial Evidence' - Definition / Meaning - a combination of such facts that there is no escape for the accused because the facts taken as a whole do not admit to any inference but of his guilt. It has also been coined as a Complete Chain Link Theory, putting onus on the prosecution to prove beyond reasonable doubt, the chain of events which lead to only one conclusion, namely, the culpability of the accused. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Circumstantial Evidence - Standard of proof necessitated for recording a conviction on the basis of circumstantial evidence - Golden principles of standard of proof required to be established in such a case. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Test Identification Parade - The Identification Parade of the accused before the Court is not the main substantive piece of evidence, rather it is corroborative in nature. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Police Officer - the statement of a police officer has to be scrupulously scrutinised and the Court would cautiously and suspiciously read the same for evaluating the cumulative effect of the entire evidence on record. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Environmental Law - Natural resources of the country are not meant to be consumed only by the present generation of men or women of the region where natural resources are deposited. These treasures of nature are for all generations to come and for intelligent use of the entire country. The present generation owes a duty to preserve and conserve the natural resources of the nation so that it may be used in the best interest of coming generations as well and for the country as a whole. Ashok Bhushan & K.M. Joseph, JJ. State of Meghalaya v. All Dimasa Students Union Hasao District Committee, C.A. No. 10720 of 2018 03-07-2019
Evidence Act, 1872 - Ss. 25 & 26 - The statement made by an accused while in police custody can be split in two parts and to the extent of it being a disclosure statement which is the immediate cause of discovering new facts, would be legally admissible in evidence though the remainder of such statement may be liable to be discarded. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - 'Circumstantial Evidence' - Definition / Meaning - a combination of such facts that there is no escape for the accused because the facts taken as a whole do not admit to any inference but of his guilt. It has also been coined as a Complete Chain Link Theory, putting onus on the prosecution to prove beyond reasonable doubt, the chain of events which lead to only one conclusion, namely, the culpability of the accused. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Circumstantial Evidence - Standard of proof necessitated for recording a conviction on the basis of circumstantial evidence - Golden principles of standard of proof required to be established in such a case. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Test Identification Parade - The Identification Parade of the accused before the Court is not the main substantive piece of evidence, rather it is corroborative in nature. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Evidence Law - Police Officer - the statement of a police officer has to be scrupulously scrutinised and the Court would cautiously and suspiciously read the same for evaluating the cumulative effect of the entire evidence on record. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Judicial Restraint - The need for judicial restraint in economic and financial matters based on reports of domain experts - If a statutory body has not exercised jurisdiction properly the only option is to remand the matter for fresh consideration and not to usurp the powers of the authority. Arun Mishra & Navin Sinha, JJ. Vasavi Engineering College Parents Association v. State of Telangana, C.A. No. 5133 of 2019 01-07-2019
Judicial Review - the challenge to the validity of the regulations can be decided only in judicial review proceedings before the courts and not by way of appeal or review. A.M. Khanwilkar & Ajay Rastogi, JJ. Star Wire (India) Vidyut Pvt. Ltd. v. Haryana Electricity Regulatory Commission, C.A. No. 5139 of 2019 02-07-2019
Judicial Review - the challenge to the validity of the regulations can be decided only in judicial review proceedings before the courts and not by way of appeal or review. A.M. Khanwilkar & Ajay Rastogi, JJ. Star Wire (India) Vidyut Pvt. Ltd. v. Haryana Electricity Regulatory Commission, C.A. No. 5139 of 2019 02-07-2019
Land Acquisition Act, 1894 - Acquired for the purpose of implementing the “Mass Rapid Transport System” Railway Project. A.M. Khanwilkar & Ajay Rastogi, JJ. State of Tamil Nadu v. Dr. Vasanthi Veerasekaran, C.A. No. 8626 of 2009 01-07-2019
Land Acquisition Act, 1894 - S. 18 - Contentions raised by the appellant for the first time in the present appeal. That ought to have been done by the High Court which was considering the first appeal, both on facts and on law. A.M. Khanwilkar & Ajay Rastogi, JJ. Executive Engineer, M.I.W. v. Vitthal Damodar Patil, C.A. No. 5125 of 2019 01-07-2019
Limitation Act, 1963 - Art. 65 - Suit for Possession - Merely because one of the reliefs sought is of declaration that will not mean that the outer limitation of 12 years is lost. N.V. Ramana, Deepak Gupta & Indira Banerjee, JJJ. Sopanrao v. Syed Mehmood, C.A. No. 4478 of 2007 03-07-2019
Limitation Act, 1963 - Art. 65 - Suit for Possession - Merely because one of the reliefs sought is of declaration that will not mean that the outer limitation of 12 years is lost. N.V. Ramana, Deepak Gupta & Indira Banerjee, JJJ. Sopanrao v. Syed Mehmood, C.A. No. 4478 of 2007 03-07-2019
Liquor - Consumption of - Even a person consumes liquor outside the State and enter into the territory of a State and is found drunk or in a state of drunkenness, he can be charged with offences. Ashok Bhushan & K.M. Joseph. JJ. Satvinder Singh @ Satvinder Singh Saluja v. State of Bihar, Crl.A. No. 951 of 2019 01-07-2019
Motor Accident Claims - If the driver of the offending vehicle does not possess a valid driving license, the principle of ‘pay and recover’ can be ordered to direct the insurance company to the pay the victim, and then recover the amount from the owner of the offending vehicle. Indu Malhotra & M.R. Shah, JJ. Parminder Singh v. New India Assurance Company Ltd., C.A. No. 5123 of 2019 01-07-2019
Negotiable Instruments Act, 1881 - S. 138 - The High Court erred in reversing the acquittal without affording any opportunity to the appellant-accused or by appointing an amicus curiae to argue the matter on his behalf. R. Banumathi & A.S. Bopanna, JJ. Christopher Raj v. K. Vijayakumar, Crl.A. No. 986 of 2019 05-07-2019
Penal Code, 1908 - Ss. 302, 392 / 34 - Murder & Robbery - Recovery of Stolen Articles - Investigating Officer has very emphatically deposed that out of the stolen items, Onida T.V. set was got recovered at the instance of the 1st accused from his house. Similarly, the silver coin and a part of the stolen currency was recovered from the 2nd accused. This is not the accused case that they were forced to make the incriminating statements under any threat. They have chosen to defend themselves only on the basis of denial. The revelation made by the Investigating Officer to the limited extent of recovery of the stolen items pursuant to the disclosure statements made by the accused, therefore, falls within the four-corners of Section 27 of the Evidence Act and has been rightly relied upon by the Courts below. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Negotiable Instruments Act, 1881 - S. 138 - The High Court erred in reversing the acquittal without affording any opportunity to the appellant-accused or by appointing an amicus curiae to argue the matter on his behalf. R. Banumathi & A.S. Bopanna, JJ. Christopher Raj v. K. Vijayakumar, Crl.A. No. 986 of 2019 05-07-2019
Penal Code, 1908 - Ss. 302, 392 / 34 - Murder & Robbery - Recovery of Stolen Articles - Investigating Officer has very emphatically deposed that out of the stolen items, Onida T.V. set was got recovered at the instance of the 1st accused from his house. Similarly, the silver coin and a part of the stolen currency was recovered from the 2nd accused. This is not the accused case that they were forced to make the incriminating statements under any threat. They have chosen to defend themselves only on the basis of denial. The revelation made by the Investigating Officer to the limited extent of recovery of the stolen items pursuant to the disclosure statements made by the accused, therefore, falls within the four-corners of Section 27 of the Evidence Act and has been rightly relied upon by the Courts below. Deepak Gupta & Surya Kant, JJ. Ramesh Dasu Chauhan v. State of Maharashtra, Crl.A. No. 1682 of 2012 04-07-2019
Property Law - The non-production of the Jamabandis would make no difference, as it did not affect the title / ownership of the suit property. Uday Umesh Lalit & Indu Malhotra, JJ. Arshnoor Singh v. Harpal Kaur, C.A. No. 5124 of 2019 01-07-2019
Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - S. 34 - Relief of reject the plaint only against one of the defendant / Bank under Order 7 Rule 11(d) of CPC - The fact that one or some of the reliefs claimed against respondent No.1 in the concerned suit is barred by Section 34 of 2002 Act or otherwise, such objection can be raised by invoking other remedies including under Order 6 Rule 16 of CPC at the appropriate stage. A.M. Khanwilkar & Dinesh Maheshwari, JJ. Madhav Prasad Aggarwal v. Axis Bank Ltd., C.A. No. 5126 of 2019 01-07-2019
Service Law - Whether a candidate who has availed of an age relaxation in a selection process as a result of belonging to a reserved category, can thereafter seek to be accommodated in/or migrated to the general category seat. S. Abdul Nazeer & Indira Banerjee, JJ. Niravkumar Dilipbhai Makwana v. Gujrat Public Service Commission, C.A. No. 5185 of 2019 04-07-2019
Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - S. 34 - Relief of reject the plaint only against one of the defendant / Bank under Order 7 Rule 11(d) of CPC - The fact that one or some of the reliefs claimed against respondent No.1 in the concerned suit is barred by Section 34 of 2002 Act or otherwise, such objection can be raised by invoking other remedies including under Order 6 Rule 16 of CPC at the appropriate stage. A.M. Khanwilkar & Dinesh Maheshwari, JJ. Madhav Prasad Aggarwal v. Axis Bank Ltd., C.A. No. 5126 of 2019 01-07-2019
Service Law - Whether a candidate who has availed of an age relaxation in a selection process as a result of belonging to a reserved category, can thereafter seek to be accommodated in/or migrated to the general category seat. S. Abdul Nazeer & Indira Banerjee, JJ. Niravkumar Dilipbhai Makwana v. Gujrat Public Service Commission, C.A. No. 5185 of 2019 04-07-2019
Succession - Joint Hindu Family Property - Property inherited from the father by his sons becomes joint family property in the hands of the sons. A.M. Khanwilkar & Ajay Rastogi, JJ. Doddamuniyappa v. Muniswamy, C.A. No. 7141 of 2008 01-07-2019
Tax Law - Karnataka Sales Tax Rules, 1957 - Rule 6(4)(m)(i) read with Explanation III to Rule 6(4) - Validity of - Whether the condition of ‘use in the same form in which such goods are purchased’ under Rule 6(4)(m)(i) of the KST Rules expands the scope of charging section i.e. Section 5B under KST Act, 1957. A.M. Khanwilkar & Ajay Rastogi, JJ. Craft Interiors (P) Ltd. v. Joint Commissioner of Commercial Taxes (Intelligence), C.A. No. 8898 of 2011 02-07-2019
Tax Law - Tax provisions granting exemptions / concessions are required to be strictly construed. A.M. Khanwilkar & Ajay Rastogi, JJ. Craft Interiors (P) Ltd. v. Joint Commissioner of Commercial Taxes (Intelligence), C.A. No. 8898 of 2011 02-07-2019
Tax Law - Karnataka Sales Tax Rules, 1957 - Rule 6(4)(m)(i) read with Explanation III to Rule 6(4) - Validity of - Whether the condition of ‘use in the same form in which such goods are purchased’ under Rule 6(4)(m)(i) of the KST Rules expands the scope of charging section i.e. Section 5B under KST Act, 1957. A.M. Khanwilkar & Ajay Rastogi, JJ. Craft Interiors (P) Ltd. v. Joint Commissioner of Commercial Taxes (Intelligence), C.A. No. 8898 of 2011 02-07-2019
Tax Law - Tax provisions granting exemptions / concessions are required to be strictly construed. A.M. Khanwilkar & Ajay Rastogi, JJ. Craft Interiors (P) Ltd. v. Joint Commissioner of Commercial Taxes (Intelligence), C.A. No. 8898 of 2011 02-07-2019
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