General Clauses Act, 1897

Coal India Ltd., through its subsidiary Central Coalfields Ltd., imported spare parts for P&H shovels and was required to pay an additional 8% of the FOB value to the Indian agent Voltas Ltd. as engineering and technical service fees. The customs authorities held that these fees were part of the assessable value under …

The CBI investigated a 2000 fake encounter at Pathribal in Jammu & Kashmir, where five alleged terrorists were killed by members of the 7 Rashtriya Rifles, and filed a charge‑sheet against several army officers. The officers invoked Section 7 of the Armed Forces (Jammu & Kashmir) Special Powers Act, 1990, claiming that…

The Supreme Court examined whether the freely transferable "replenishment licences" (R.E.P. licences) and later "Exim Scrips" issued under the Imports and Exports (Control) Act, 1947 constitute "goods" for the purpose of state sales‑tax statutes. The Court held that these licences have an independent market value, are …

The appellant, N. Parameswaran Unni, presented two cheques drawn by the first respondent, G. Kannan, which were returned unpaid and received a bank intimation on 8 April 1991. He issued a statutory notice by registered post on 12 April 1991, which was returned marked "addressee absent," and a second notice on 4 May 199…

The State of Orissa issued notifications under the Orissa Sales Tax Act, 1947, imposing a 10% purchase tax on bamboos and standing trees agreed to be severed. Petitioners challenged the validity of these notifications, arguing that the transactions were not sales of goods, that the tax amounted to double taxation, and …

The Manipur Legislature enacted the 2012 Parliamentary Secretary Act to create the post of Parliamentary Secretaries, mirroring Assam's 2004 Act which the Supreme Court had struck down as unconstitutional in Bimolangshu Roy. After the Assam judgment, Manipur repealed its 2012 Act by the Repealing Act, 2018, inserting a…

Kolhapur Canesugar Works Ltd., a subsidiary of Kolhapur Sugar Mills Ltd., was granted a sugar incentive rebate for the 1973‑74 season. The Excise authorities later issued a show‑cause notice under Rule 10 of the Central Excise Rules, 1944, demanding recovery of the rebate, alleging it was erroneously allowed. While the…

The Supreme Court examined a series of seven ordinances issued by the Governor of Bihar between 1989 and 1992 to take over non‑government Sanskrit schools. None of the ordinances were laid before the state legislature as required by Article 213(2) and they were repeatedly re‑promulgated, violating the precedent set in …