S N VARIAVA

The landlord, Savitri Sahay, filed an eviction suit under the Bihar Buildings (Lease, Rent and Eviction) Act, 1982, claiming a bona‑fide requirement for a ground‑floor flat that was contiguous to her ancestral house and faced an open piece of land. During the pendency of the suit three other flats in the same building …

The landlord let a shop with a verandah to the tenant, who later enclosed the verandah and installed a rolling shutter without the landlord's consent. The landlord sought eviction under Section 13(2)(iii) of the East Punjab Urban Rent Restriction Act, 1949, alleging that the alteration materially impaired the shop's va…

The State of Andhra Pradesh appealed a High Court order that quashed criminal proceedings and ordered the release of a seized tanker carrying molasses, which had been detained under the Andhra Pradesh Excise Act, 1968 and Prohibition Act, 1995 on suspicion of being used for illicit spirit manufacture. The High Court ha…

The appellant, Sree Balaji Rice Mill, challenged a penalty imposed by the Additional Commissioner under Section 18A of the Karnataka Sales Tax Act, which was levied suo motu in revision proceedings under Section 22A after the Assessing Authority had failed to impose any penalty. The High Court had held that the assessm…

The appellants, manufacturers of chewing tobacco, used an intermediate product called "additive mixture" (kimam) in their production process. The Central Excise Department alleged that the kimam was clandestinely manufactured and cleared under sub‑headings 2404.49/2404.40 of the Central Excise Tariff Act, 1985, in cont…

The respondent, then Secretary of Visakhapatnam Port Trust, was alleged to have demanded and received a bribe to clear a tender file in favour of a company. The complainant reported the demand to the CBI, which laid a trap; the respondent was caught exiting a hotel room with marked currency. The trial court convicted h…

The case concerned the classification of "Banphool Oil" under the Central Excise Tariff Act, 1985. The Revenue argued that the product was a perfumed hair oil (Tariff Item 3305.10) or a toilet preparation, while the assessee contended it was an Ayurvedic medicament (Tariff Item 3003.30). The Customs, Excise and Gold (C…

M/s Pandit D.P. Sharma, the manufacturer of "Himtaj oil", classified the product as an Ayurvedic medicine under tariff sub‑heading 3003.30 of the Central Excise and Salt Act, 1944. The Revenue issued a show‑cause notice seeking re‑classification as a perfumed hair oil under sub‑heading 3305.10, and the Assistant Collec…

The Kerala State Co‑operative Marketing Federation (appellant) received a cheque for Rs 1,00,000 which was stolen, altered and used to open a fictitious account with State Bank of India (respondent No.1). The fraudster deposited the cheque, withdrew Rs 50,000 and then disappeared. The bank claimed protection under Sect…

The Central Bureau of Investigation appealed against the acquittal of three accused who were charged under Section 3 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 and Sections 302 and 120B of the Indian Penal Code for the kidnapping and murder of H.N. Wanchoo. The only evidence was their confessiona…

The Apex Co‑operative Bank of Urban Bank of Maharashtra and Goa Ltd. applied to the RBI for a licence to operate an apex bank covering Maharashtra and Goa. The RBI required the bank to be registered under the Multi‑State Co‑operative Societies Act, 1984, which the bank did, and the Maharashtra Government subsequently d…

The appellant, Maulavi Hussein Haji Abraham Umari, was arrested in connection with a train attack and initially placed in police custody. An application under Section 49(2) of the Prevention of Terrorism Act, 2002 (POTA) was filed to extend his police remand beyond the statutory 30‑day limit, and the Special Court appr…

The Commissioner of Trade Tax of Uttar Pradesh assessed M/s Kanhai Ram Thekedaar for the 1977-78 tax year in 1986, which the assessee fully paid. In 1990 the assessing authority issued a separate order imposing interest at 24% per annum on the unpaid tax, without a prior notice. The assessee appealed, and after a serie…

Swadeshi Polytax Ltd., a dealer of polyester staples fiber, collected sales tax in excess of the prescribed rate and deposited the amount with the Government Treasury. The dealer sought a refund of the excess amount, but the Trade Tax Tribunal ordered a refund contrary to Section 29-A of the U.P. Trade Tax Act, which m…

The National Highways Authority of India (NHAI) issued a tender for toll collection requiring a bid security of Rs 50 lakh in the form of an on‑demand bank guarantee, which could be forfeited if the bidder withdrew his bid within the 120‑day validity period. Ganga Enterprises submitted the bid, became the highest bidde…

The State of Punjab appealed against a High Court order that quashed charges framed under Section 7(1)(a)(ii) of the Essential Commodities Act, 1955 against the directors of Mis. Sangrur Vanaspati Mills Ltd., leaving only the production manager to stand trial for adulterating vegetable oil. The Supreme Court examined w…

An Assistant Engineer died in a bus accident; his wife claimed compensation from New India Assurance, the insurer of the vehicle. The Tribunal awarded Rs 6,25,000 with a 43‑multiplier and 12% interest, relying on a carbon copy of the policy produced by the bank manager. The High Court upheld the award but reduced inter…

The Supreme Court examined an appeal by United India Insurance Company Ltd, which sought to avoid liability for a motor accident on the ground that the driver’s licence was allegedly fake. The accident involved a vehicle driven by Janu, who presented a licence that appeared genuine; the insurer attempted to prove a dif…

Mehsana District Central Cooperative Bank Ltd., a cooperative bank registered under the Gujarat Co‑operative Societies Act, 1961, invested in a mutual fund without obtaining the State Government's permission required under Section 71 of that Act. The State of Gujarat sought a writ of mandamus directing authorities to i…

The respondents, trustees of an educational trust, filed a suit under Section 92 of the Code of Civil Procedure, 1908 seeking cancellation of a lease of trust property and removal of certain trustees, alleging forgery and mismanagement. The appellants contended that the Mysore Religious and Charitable Institutions Act,…

The petitioner, who runs a colour photographic film developing and printing business, challenged a Ministry of Finance letter that clarified the Service Tax provisions of the Finance Act, 1994 (as amended by Act 14 of 2001). The letter stated that the taxable value of photography services is the gross amount charged, e…

The Haryana Urban Development Authority (HUDA) allotted a plot to Soma Devi, who paid a substantial sum but was not given possession due to litigation. She filed a consumer complaint seeking a refund; the District Forum ordered a refund with 18% interest, which was upheld by the National Consumer Disputes Redressal Com…

The Central Excise Commissioners issued show‑cause notices to Apollo Tyres Ltd. and its directors/officers for alleged duty evasion and imposed penalties. Both the company and the officers appealed before the Customs, Excise and Gold (Control) Appellate Tribunal, and while the appeals were pending, the Kar Vivad Samadh…

The appellant landlord filed an ejectment suit under the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 for non‑payment of rent. The trial court dismissed the suit, holding that the lease was entered into in contravention of the Act and therefore void. The Allahabad High Court Full B…

The State of Andhra Pradesh filed FIRs under the Andhra Pradesh Excise Act, 1968 and the Prohibition Act, 1995 alleging that the accused had transported or stored black jaggery/molasses for the manufacture of illicit liquor. The accused obtained quashing of the FIRs from the Andhra Pradesh High Court under Section 482 …

The appellant purchased a new diesel car from Premier Automobiles Ltd. through its dealer, but upon delivery the vehicle had paint defects and faulty piston rings. Despite repeated repairs, the defects persisted, leading the appellant to file a complaint before the District Consumer Dispute Redressal Forum seeking repl…

The appeal concerned four acres of government land that had been granted to four temples for the purpose of generating income for poojas and temple maintenance. The descendants of the original poojari obtained hereditary trustee status under Section 63(b) of the Tamil Nadu Hindu Religious and Charitable Endowments (HR&…

Mis. Sharp Industries Ltd. manufactures aluminium foil laminated on one side with polyester film and on the other with polyethylene and sought classification of the product under Tariff Headings 76.07 and 76.12 (aluminium foil "backed"). The Revenue argued that the product should fall under Tariff Headings 39.20.38 and…

The respondent, Tapan Kumar Biswas, owned a truck whose fitness certificate was cancelled after a severe accident in January 1991. He filed an off‑road intimation for the period 1991 but failed to submit any intimation for 1992‑1995. The Taxing Officer demanded motor‑vehicle tax for those years, which the respondent co…

Ram Ohan, an allottee of a plot under the Delhi Development Authority (DDA), died without constructing on the land and left a will in favour of a non‑blood relative, Mrs. Vijaya C. Gurshane. She obtained a Letter of Administration from the District Judge based on the will and applied to the DDA for substitution of her …

The appellants, former Chief Ministers of Bihar, sought a joint trial and transfer of six corruption and conspiracy cases pending before various Special Judges in Jharkhand. They argued that a single conspiracy linked the cases, with common witnesses and documents, and that separate trials would cause undue hardship. T…

The appellant, SACI Allied Products Ltd., sold detergent powder to independent dealers across India at a uniform price and also sold the same goods to Syndet (SCIL) in Uttar Pradesh at a lower price; Syndet then resold the goods to dealers at a higher price. The Revenue treated Syndet as a related person and, under the…

The dispute concerned applications by several industrial units for coal allotment and linkages. The Coal Controller, under Clause 12A of the Colliery Control Order, 1945, allotted more than 5,000 tonnes of coal and granted linkages, contrary to a Central Government circular that limited linkages to 5,000 tonnes per mon…

Sikkim Banking Limited (SBL) applied for a banking licence under the Banking Regulation Act, 1987 but the RBI neither granted a licence nor prohibited it from operating, later allowing SBL to open a Delhi branch. Depositors placed funds in that branch, after which SBL suffered massive losses and funds were siphoned off…

The Su... District Panchayat terminated the services of workman D. Amarsinh, who claimed he had been employed for over ten years and that his dismissal violated the Industrial Disputes Act, 1947. The Panchayat argued that the workman had not completed the statutory 240 days of service in the twelve months preceding his…

Escorts Ltd., a tractor manufacturer, paid excise duty on inputs used to produce parts and transferred those parts to another factory of the same company under Notification No. 217/86-CE. The parts were then used to manufacture tractors on which duty was paid. The Commissioner of Central Excise denied MODVAT credit, ar…

M.R.F. Ltd. manufactures tyres and uses grey tyre‑cord fabric that is dipped in a latex solution before being incorporated into tyres. The Commissioner of Central Excise issued show‑cause notices alleging that the dipped tyre‑cord fabric was a separate excisable product falling under Central Excise Tariff Heading 59.02…

The Supreme Court examined whether Rule 8(4)(c) of the Delhi Sales Tax Rules, which withholds issuance of ST‑1 declaration forms to dealers who have defaulted in tax or penalty payments, exceeds the Delhi Sales Tax Act, 1975. The selling dealers argued that they should not be liable for tax when their purchasing dealer…

The Tata Iron & Steel Co. Ltd. and other steel manufacturers were required by the Joint Plant Committee (JPC) and Steel Priority Committee (SPC) to add certain elements to the ex‑works price of iron and steel for funds such as the Steel Development Fund. The Central Excise Department contended that excise duty was paya…

Escorts JCB Ltd., a manufacturer of excavators, sold its goods on an ex‑works basis at its Ballabgarh factory, handing over possession to the buyer's carrier. The Central Excise authorities, after a factory visit, observed that transit‑insurance and freight charges were not included in the declared value and, on the ba…

The insured, M/s Harchand Raj Chandan Lal, purchased a burglary insurance policy from United India Insurance Co. Ltd. that defined "burglary" as theft involving forcible and violent entry. During the policy period, bags of grain were stolen from the insured's godown without any force or violence, and the insurer denied…

The Haryana Urban Development Authority (HUDA) allotted a plot to Saurabh Aggarwal, who paid substantial sums but was not given possession. The District Consumer Forum awarded interest at 18% per annum on the deposits; the State Forum reduced it to 15%, and the National Consumer Disputes Redressal Commission upheld the…

The owner of a Jeep, who had a comprehensive motor insurance policy, was injured along with passengers in an accident. The Motor Accident Claims Tribunal ordered both the driver and the insurer to pay compensation to the owner, but the insurer appealed and the High Court held it not liable. The Supreme Court examined w…

Xerox Modicorp Ltd entered into Full Service Maintenance Agreements (FSMA) and Spares and Service Maintenance Agreements (SSMA) with customers after selling Xerox machines. The dispute concerned whether the supply of spare parts, toners and developers under these agreements amounted to a sale liable to Karnataka sales …

Impression Prints, a manufacturer of printed bed sheets, bed covers and pillow cases, claimed a nil duty exemption under Notification No. 65/87‑CE which applies to "made up textile articles" manufactured without the aid of power. The Revenue argued that the colour‑mixing and screen‑printing processes used power, and th…

The Supreme Court examined a challenge to a 1975 notification under Section 4 of the Land Acquisition Act, which sought to acquire about 300 bighas of land, including the appellants' 68 acres, for "planned development of Delhi." The appellants argued that the acquisition was actually for a cooperative society and that …

The Collector of Central Excise appealed against the Central Excise and Tariff Act, 1985 exemption Notification No. 217/86-CE, seeking to extend the exemption to lead/aluminium sheets with headers attached. The Tribunal held that the sheets qualified as "inputs" and were therefore exempt, but the headers did not qualif…

The respondents, Hindustan Zinc Ltd., manufacture zinc by electrolysis using lead and aluminium sheets fitted with headers to form anodes and cathodes. The Revenue issued show‑cause notices for excise duty and penalty, asserting that the fitted sheets constitute a new product—electrodes—liable to duty. The Tribunal hel…

Mis. Pahwa Chemicals Pvt. Ltd. manufactured textile printing adhesives and claimed exemption under Notification No. 1/1993 (as amended) and Notification No. 16/1997. The Commissioner of Central Excise issued show‑cause notices alleging that the company used a foreign logo, suppressing facts and evading duty, and impose…

The Supreme Court examined whether silver chloride, an intermediate product generated during Hindustan Zinc Ltd.'s zinc manufacturing process, is liable to excise duty. The Court reiterated that excise duty applies only when an item is both manufactured and commercially marketable. While the manufacturing test was sati…

Hindustan Zinc Ltd produced silver chloride, which the Central Excise and Salt Act, 1944 declared as excisable goods. The assessee claimed exemption under Notification No. 217/86-CE dated 2 April 1986. The central issue was whether the exemption could be availed when the department failed to prove the marketability of …

The State of Karnataka prosecuted Mohamed Nazeer for killing a man after assaulting him with a knee to the private parts, causing instant death. Eye‑witnesses and a doctor testified that the accused threatened the victim, kicked him, and that death resulted from neurogenic shock due to testicular injury. The trial cour…

Mis. Shyam Oil Cake Ltd. bought edible vegetable oil on which excise duty had already been paid, refined it by treatment with alkali/acid, bleaching and deodorisation, and sold the refined oil. The assessee claimed that the refining did not constitute "manufacture" and therefore no excise duty was payable. The Revenue …

Anand Nishikawa Co. Ltd., a manufacturer of rubber profiles, classified its products under sub‑heading 4008.29 of the Central Excise Tariff, attracting nil duty. The Revenue re‑classified them under sub‑heading 4016.19, alleging that the company had not disclosed post‑forming processes (notching, drilling, slitting) wh…

The appellant, A.L. Ranjane, operated a tea stall on a permanent structure embedded in a public street adjacent to the building of respondent R.J. Sethna. The respondent sued for declaration, mandatory and permanent injunctions to remove the structure, alleging encroachment, nuisance, fire and health hazards, and inter…

Mis Steel Strips Ltd. manufactured cold rolled steel strips from hot rolled strips and claimed a refund of excise duty paid on the cold rolled strips. The revenue department rejected the claim, asserting that hot and cold rolled strips are distinct excisable commodities under separate tariff sub‑headings and that the a…

Triveni Glass Ltd., a manufacturer of sheet glass, challenged the inclusion of the cost of wooden crates used for packing its glass sheets in the assessable value under the Central Excises and Salt Act, 1944. The Assistant Collector had included the packing cost, whereas the Collector (Appeals) had excluded it, leading…

The Commissioner of Central Excise appealed against CEGAT orders that excluded the cost of wooden crates used to pack glass sheets from the assessable value. The respondents, Hindustan Safety Glass Works Ltd., argued that the glass could be sold without such packing and that wooden crates were not covered by the Explan…

The respondents, Alnoori Tobacco Products, were engaged in manufacturing tobacco powder and were served with show‑cause notices alleging that the product fell under tariff sub‑heading 2404.90 (manufactured tobacco) of the Central Excise Tariff Act, 1985. Their appeals before the Collector of Central Excise (Appeals) we…

The appellant, an agent of Mahindra & Mahindra, supplied motor parts to vehicle customers in Uttar Pradesh under a warranty agreement and received payment from the manufacturer. The assessing authority treated the payments as consideration for a sale under Section 2(h) of the Uttar Pradesh Trade Tax Act, 1948, and levi…

The respondents, Rupa & Co. Ltd., are manufacturers of textile garments who imported various machines for fabric processing, inspection, knitting and dyeing under the Export Promotion Capital Goods (EPCG) Scheme and claimed a 100% customs duty exemption under Notification No. 29/97-Cus. The Revenue Department denied th…

The appellant, a partnership engaged in manufacturing chewing tobacco, produced a compound called "kimam" in unregistered and unlicensed factories and claimed it was an intermediate, non‑marketable product not liable to excise duty. The Revenue Department contended that kimam was a distinct, identifiable, marketable pr…

The Supreme Court examined a dispute between the Central Excise Department and Abhi Chemical & Pharmaceuticals over the correct classification of the product Recovit, a premix containing vitamins, minerals, anti‑oxidants, solvents and stabilisers used exclusively as animal feed. The Revenue argued that Recovit should b…

The Municipal Corporation of Amritsar issued notices demanding "service charges" from the Posts & Telegraphs Department for water, lighting, drainage and road services to its buildings. The department contended that, as property of the Union, it was exempt from any tax under Article 285(1) of the Constitution. The corp…

The West Bengal Freedom Fighters' Organization filed a writ petition under Article 32 seeking direction for the payment of pensions under the Swatantrata Sainik Samman Pension Scheme, 1980. Applicants were required to submit jail certificates or, in their absence, a Non‑availability of Records Certificate (NARC) togeth…

Vinay Solvent Extraction Industries Pvt. Ltd. (appellant) manufactured processed fixed vegetable oil on a job‑work basis for Vijay Oil Mill and claimed exemption under Notification No. 262/86‑CE, which exempts such oil if the manufacturer produces a certificate from a Deputy Director of the Directorate of Vanaspati con…

ICPA Health Products Ltd. manufactures three surgical disinfectant products—Hexiprev, Hexiscrub (Surgiscrub) and Haxiaque—and initially classified them under Tariff Item 3003.10 (patent or proprietary medicaments) under the Central Excise Tariff Act, 1985. The Commissioner of Central Excise issued show‑cause notices se…

The appellant, a manufacturer of Khandsari molasses, challenged orders issued under Rule 24 of the Uttar Pradesh Sheera Niyantran Niyamavali, 1974, which prohibited the transport of any molasses without written permission from the Controller. The appellant argued that the rule exceeded the scope of the Uttar Pradesh Sh…

The Supreme Court examined a petition challenging the allotment of a plot of government land in Salt Lake City to retired Calcutta High Court Judge B.P. Banerjee, who had been hearing a writ petition concerning the same area. The petition alleged that the judge used his judicial position to secure the allotment, creati…

The Unit Trust of India (UTI), a statutory corporation, issued account‑payee cheques to its unit holders and sent them by registered post. Approximately 1,600 unit holders claimed non‑receipt of cheques worth about Rs 3.35 crore, alleging interception and fraud. The unit holders filed complaints before Consumer Forums,…

The appellant, a senior officer of Indian Oil Corporation (IOC), was dismissed by the General Manager under clause (vi) of Standing Order 20 after an incident at the refinery hospital where he was alleged to have led a mob and assaulted the Chief Medical Officer. The dismissal was effected without a disciplinary enquir…

M. Narayandas, the owner of a plot of land, filed a suit for permanent injunction after his sister's family attempted to transfer the land based on documents he alleged were forged. He lodged a criminal complaint alleging forgery, leading to an FIR under IPC sections 468, 470, 471 and 120B. The Karnataka High Court, in…

Standard Pencils Ltd., a manufacturer of Kum‑Kum pencils, sought exemption from excise duty under Notification 235/1986‑CE, which exempts goods described as "Kum‑Kum" under sub‑heading 3307.90 of the Central Excise Tariff Act, 1985. The Assistant Collector and the Collector (Appeals) classified the pencils under headin…

The Commissioner of Central Excise, Bombay issued a show‑cause notice to M/s Reliance Industries Ltd. alleging short payment of excise duty on polyester filament yarn (POY) that was produced on bobbins of one kilogram or less and removed without duty payment. The Collector confirmed a demand of over Rs 1 crore, imposed…

Employees of Gnanambigai Mills Ltd demanded a wage increase, and the dispute was referred to a Special Tribunal. The Tamil Nadu Government, invoking Section 10‑B of the Industrial Disputes Act, issued orders on 15 July 1985 and 29 July 1985 directing the employer to make interim payments to the workmen, with a clause t…

The State of Kerala appealed against the Kerala High Court’s order that the revised plantation‑tax rates introduced by the Kerala Finance Act, 1987 could not be applied during the 1987‑88 financial year. The appellants argued that the amendment to Schedule‑I of the Kerala Plantations Tax Act, 1960, which altered both r…

The State of West Bengal acquired a compact block of land for a film studio and paid an advance of Rs.11,00,000. The claimants sought compensation based on the valuation of adjoining land, arguing for the application of the belting method and various percentage adjustments for frontage, largeness, potentiality, and pro…

The petitioners, led by K. Anbazhagan, sought transfer of two corruption cases against J. Jayalalitha and others from the Special Court in Chennai to a court in Karnataka, alleging that the trial was being subverted by the recall of witnesses, the dispensing of personal appearance of the accused, and the public prosecu…

The assessee, I.T.E.C. (P) Ltd., sold projectors to Mis. International Talkie Equipment Co. Pvt. Ltd. and claimed exemption under Notification 71178. The Revenue issued a notice under Section 4(4)(c) of the Central Excise Act, alleging Mis. International was a "related person" and demanded excise duty and penalty for t…

The Commissioner of Central Excise held that Modi Alkalies & Chemicals Ltd. (MACL) had created three front companies to evade excise duty on hydrogen gas, treating them as dummies and imposing duty, penalty and confiscation. The Central Excise and Gold (Control) Appellate Tribunal (CEGAT) overturned this, finding no in…

The Tamil Nadu Motor Vehicles Taxation Act, 1974 was amended in 1998 to introduce a one‑time "life‑time tax" for vehicles registered on or after 1 July 1998, calculated on a "weight‑cum‑value" index. The tax was challenged as unconstitutional, discriminatory, and beyond the State's power under Entry 57 of List II of th…

The appellant, the legal representative of the deceased Mohan Das N. Hegde, challenged the Karnataka Motor Vehicle Taxation (Amendment) Act, 1997 which imposed a "life time tax" on vehicles based on their market value, classifying those costing Rs. 6 lakhs or more as a separate class. The appellant argued that this cla…

The State of Jharkhand appealed against a Jharkhand High Court order that had treated a temporary registration certificate issued to Ambay Cements as the "prior permission" required for sales‑tax exemption under the Bihar Industrial Promotion Policy, 1995. The policy, as amended by Notifications S.O. 57 and 58 dated 2 …

Dipesh Chandak, an accused in the Bihar fodder scam, was granted a pardon by a Special CBI Judge under Section 306 of the Criminal Procedure Code on the condition that he make a full and complete disclosure of the misappropriation of funds. The Income Tax Department later issued a show‑cause notice for alleged filing o…

Priya Blue Industries Ltd imported a ship, paid customs duty under protest and later filed a claim for refund of Rs 79,64,648 under Section 27 of the Customs Act, 1962. The refund claim was rejected, as were subsequent appeals before the Customs, Excise and Gold (Control) Appellate Tribunal and the Supreme Court. The c…

The Supreme Court heard appeals by the Union of India against the Madhya Pradesh High Court’s order quashing excise duty notices served on Sonic Electrochem Ltd. for the plastic body of its electro‑mosquito repellent (EMR) and a "fragrant mat". The issues were whether the plastic body constituted "goods" under the Cent…

Noble Synth Ltd, a small-scale manufacturer of acrylic polymers, initially classified its products under SI No.42 of Notification No.53/88 (40% duty) and later claimed a clerical error to re‑classify them as emulsions under SI No.9 (20% duty). The revised classification was approved, but a show‑cause notice alleged col…

The Supreme Court examined a batch of appeals arising from orders of the National Consumer Disputes Redressal Commission (NCDRC) that uniformly awarded interest at 18% per annum in cases of deficiency of service by development authorities. The Court held that the Consumer Protection Act, 1986 has a wide reach and cover…

The Commissioner of Central Excise appealed against the exemption claimed by M/s Ginni Filaments Ltd., a 100% Export Oriented Unit manufacturing filament yarn, for items such as air‑conditioner sheets, tables and chairs. The assessee had obtained a CT‑3 certificate under Notification No. 123/81‑CE allowing removal of t…

The State of Andhra Pradesh challenged the claim by Mis Kone Elevators (India) Ltd. that its contracts for supplying, installing and commissioning lifts were works‑contracts, allowing deductions of labour charges under Section 5G of the Andhra Pradesh General Sales Tax Act, 1957. The assessee argued that installation r…

The Commissioner of Central Excise and Customs appealed against the classification of rubberised tyre cord fabric manufactured by Mis. CEA T Ltd., arguing that it should be taxed under tariff heading 59.02 rather than 59.06. The appellate court examined the provisions of the Central Excise Act, 1944 and the Central Exc…

The Central Excise Department appealed against M/s. CEAT Ltd. challenging the classification of dipped tyre cord fabric for excise duty. The Tribunal and the Commissioner had classified the fabric under specific tariff headings, but the Supreme Court examined whether it should fall under Tariff Heading 59.02 or 59.06 a…

The petitioners sought to modify a Supreme Court order that had transferred criminal proceedings against them from Tamil Nadu to Karnataka under Section 406 of the Code of Criminal Procedure, 1973. They argued that the prevailing tension between Tamil Nadu and Karnataka over the Cauvery water dispute, the threat posed …

Sarabhai M. Chemicals, a bulk‑drug manufacturer, claimed exemption from excise duty under Notification No. 234/86 after obtaining certificates from the Drugs Controller. The Central Excise Department issued three show‑cause notices alleging that a portion of the sorbitol solution and vitamin C was sold to non‑pharmaceu…

India Agencies (Regd.) Bangalore claimed a concessional 4% tax rate on inter‑state sales under Section 8 of the Central Sales Tax Act. The original portions of Form‑C were lost, and the dealer submitted duplicate copies and indemnity bonds. The assessing authority disallowed the benefit, the Joint Commissioner allowed …

The respondent filed a second appeal before the Delhi High Court, and the appellant raised cross‑objections in that appeal. The respondent later withdrew the appeal, and the High Court dismissed the cross‑objections, holding that they ceased to exist upon withdrawal of the appeal. The appellant appealed to the Supreme …

The State of West Bengal imposed an entertainment tax on a multi‑system operator (Purvi Communication Pvt. Ltd.) and its sub‑cable operators under clause (ii) of sub‑section (4a) of Section 4A of the West Bengal Entertainment‑cum‑Amusement Tax Act, 1982 (as amended in 1998). The respondents challenged the provision as …

The Agasthy ar Trust, a charitable trust recognized under the Income Tax Act in 1977, sought exemption from urban land tax for land held between 1965 and 1976 under the Tamil Nadu Urban Land Tax Act, 1966. The trust relied on earlier Government Orders (1976) that granted total exemption to charitable institutions, argu…

The Commissioner of Customs issued a show‑cause notice to Mis. B.V. Jewels and its sister concern Mis. B.V. Star alleging shortage of gold, diamonds and capital goods, unauthorised use of duty‑free capital goods and violations of the EXIM policy and Customs notifications. The Customs Tribunal (CEGAT) set aside the Comm…

The tenants (appellants) challenged a second eviction petition filed by the landlord (respondent) under Section 15(3) of the Kerala Buildings (Lease and Rent Control) Act, 1965, claiming the landlord’s bona‑fide requirement for his son. An earlier appellate authority had held that the second petition was not barred by …

The Commissioner of Central Excise appealed against the order of the Customs, Excise & Gold (Control) Appellate Tribunal which had held that the advances received by Hero Honda Motors and the interest earned thereon did not affect the assessable value of its motorcycles. The Tribunal had found that the advances were in…

The appellant, a yarn manufacturing firm, produced "Taspa" (fancy) yarn by a doubling/multifolding process and claimed exemption from excise duty under notifications for doubled yarns. The Collector of Central Excise issued a show‑cause notice, demanded duty and imposed a penalty, classifying the yarn under Heading 56.…

The Supreme Court examined whether excise duty was payable on intermediate pharmaceutical products manufactured by Cadila Laboratories and whether the Revenue could invoke the extended limitation period under Section 11‑A of the Central Excise and Salt Act, 1944. The appellants argued that the intermediates were in a c…

The appellant, Anil Kumar, was convicted under various IPC sections for assault and murder after a violent incident in which the victim's brother and other family members were attacked. The appellant challenged the conviction on four grounds: that the FIR scribe, who was a relative of the complainant, should have been …

The District and Sessions Judge of Sasaram ordered a police officer, S.I. Arun Paswan, to produce a case diary, which he failed to do, leading to a show‑cause notice under Section 349 CrPC. While the judge was hearing another matter, a group of police officers in plain clothes and uniform shouted abusive slogans outsid…

JK Synthtics Ltd. laid off its workers in 1983 due to a total power cut and subsequently terminated 1,164 workers and retrenched 1,201 workers, prompting the Rajasthan Trade Union Kendra to challenge the terminations before the High Court and an Industrial Tribunal. The Tribunal, after a secret poll, held that the lay‑…

The respondents were injured in a motor accident on 18 February 1989 and filed a claim petition for compensation on 2 November 1995. The appellant, New India Assurance Co., argued that the claim was barred by the six‑month limitation prescribed in Section 166(3) of the Motor Vehicles Act, 1988 (as read with the repeale…

The Delhi Transport Corporation (DTC) dismissed several conductors, including Sardar Singh, for long periods of unauthorized absence, invoking Paragraphs 4(ii) and 19(h) of the Delhi Road Transport Authority (Conditions of Appointment and Service) Regulations, 1952. The employees sought approval of the dismissals under…

The respondent, Shyam Lal, a conductor for Delhi Transport Corporation, was found to have collected fare without issuing tickets and, after departmental proceedings, admitted his guilt and was removed from service. The employer sought approval of the removal under Section 33(2)(b) of the Industrial Disputes Act, but th…

The Supreme Court examined the practice of the National Consumer Disputes Redressal Commission (NCDRC) referring consumer disputes to a retired judge for "consensual adjudication" and then treating the award as its own order. It held that the Consumer Protection Act, 1986 does not empower the Commission to delegate its…

The Commissioner of Central Excise appealed against a judgment of the Central Excise, Customs and Gold (Control) Appellate Tribunal (CEGAT) which had allowed Mis. Grasim Industries Ltd., a subsidiary, to claim exemption under Notification No. 5/98‑CE. The subsidiary printed on its cement bags the words "Manufactured by…

The State Industrial & Investment Corporation of U.P. Ltd. issued a recovery notice under the Uttar Pradesh Public Moneys (Recovery of Dues) Act, 1972 against Pawan Kumar Jain, who was a guarantor of a loan advanced to a fourth respondent company. Jain challenged the notice, arguing that after a Central Government noti…

M/s. Gaurav Distributors (P) Ltd. purchased ball bearings that had been exported by SKF Bearing (I) Ltd. under export bonds and re‑imported them in March 1995. The appellant claimed exemption from customs duty under the proviso to Section 20 of the Customs Act, 1962, arguing that the phrase "goods exported in bond" sho…

The respondent, a clerk‑cum‑cashier of Allahabad District Co‑operative Bank, was suspended and subjected to a disciplinary inquiry for alleged embezzlement. The inquiry officer recommended termination, but the Administrative Committee initially proposed a lesser punishment of withholding two increments and recording an…

The Kapus Ekadhikar Karmachari Sangh filed a writ petition seeking to quash an award passed by the Industrial Court under the Maharashtra Raw Cotton (Procurement, Processing and Marketing) Act, 1971. The Bombay High Court dismissed the petition, relying on the Supreme Court’s decision in Maharashtra State Co‑operative …

Universal Glass Ltd., a manufacturer of glass bottles, supplied 50% of its output to its parent company Jagatjit Industries Ltd. (JIL) for captive consumption and sold the remainder to independent industrial buyers. The assessee valued the bottles sold to JIL by referencing prices charged to the independent buyers, fil…

IPCA Laboratory Ltd., an export house, exported self‑manufactured goods (earning a profit of Rs 3.78 crore) and trading goods (incurring a loss of Rs 6.86 crore). It claimed a deduction under Section 80HHC of the Income Tax Act for the profit, having issued disclaimer certificates to supporting manufacturers for the tr…

The respondent, a manufacturer of cooling towers, applied for registration as a small‑scale industry on 3 December 1986 but the application remained pending. A second application was filed in February 1988 and permanent registration was granted on 31 March 1988. The dispute centred on whether the exemption under the Ce…

The State of Bihar enacted notifications licensing the use, possession and sale of Ayurvedic medicinal preparations containing alcohol, after amending the Bihar Excise Act, 1915 to include such preparations within the definition of "intoxicant". Manufacturers challenged the constitutional validity of the amendment and …

The appellant, a small‑scale manufacturer of gear boxes and related components, opted for the MODVAT scheme in 1986‑87 and 1987‑88 and claimed input credit on iron and steel inputs. After obtaining a classification list, it cleared its finished products at a concessional duty rate under Notification No. 175/86/CE. The …

I.T.C. Ltd., a cigarette manufacturer, was served with show‑cause notices for removing 20 sticks from each machine daily as samples for quality‑control testing, without paying excise duty. The company argued that excise duty should not apply because the cigarettes were not yet packed, a step it claimed was part of manu…

The Devasthanam of Tirumala (plaintiff) filed a civil suit seeking declaration of ownership of 28.58 acres and also appealed a patta grant to the Tallapaka inamdars under the Andhra Pradesh Inams (Abolition and Conversion into Ryotwari) Act, 1956. The Tallapaka respondents obtained two writs of prohibition from the Hig…

The Supreme Court examined an appeal by the Taluk Land Board against a Kerala High Court order that accepted sale deeds executed by the sisters of Cyriac Thomas, the declarant. The central question was whether the sisters, as daughters of the deceased Elanjikkal Cyriac, possessed a legal share in the agricultural land …

Sodani Cement and Chemicals (P) Ltd., a small‑scale industry (SSI) manufacturing ordinary Portland cement, sought the benefit of Notification No. 23/1989‑CE which exempts cement produced in a vertical shaft kiln with a licensed capacity not exceeding 200 tonnes per day from the normal excise duty of Rs. 215 per tonne, …

The dispute centered on whether plaster of paris used to make moulds for sanitaryware qualifies as an "input" eligible for exemption under Notification No. 217/86, as amended by Notification No. 82/87, under the Central Excise Rules. Hindustan Sanitaryware & Industries, the respondent, claimed the exemption, but the ex…

The complainant alleged that Border Security Force personnel, including the appellants, entered his shop, demanded Rs 10,000 as illegal gratification, ransacked the premises, seized goods and documents, and threatened him, constituting offences under IPC sections 395, 447 and 506. The appellants claimed that their acti…

The appellants, 100% Export Oriented Undertakings (EOUs) manufacturing cotton yarn from indigenous raw material, were required to pay Basic Excise Duty (BED) under the Central Excise Act, 1944 and Additional Excise Duty (AED) under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. Notification …

The appellant, a tenant, sought restoration of possession of agricultural land after the landlord's widow took possession following a termination under Section 31 of the Bombay Tenancy and Agricultural Lands Act, 1948. The widow leased the land to another tenant within eleven years and eleven months of taking possessio…

The appellant, the U.P. Commissioner of Trade Tax, challenged the High Court’s order allowing Mis D.S.M. Group of Industries to claim a trade‑tax exemption under a 1997 Notification. The dispute centered on whether a "unit" for purposes of expansion, modernization or diversification meant each individual plant or the i…

The Supreme Court examined the long‑standing dispute over the regulation of street hawkers in Mumbai, arising from a draft scheme prepared by the Bombay Municipal Corporation that sought to designate hawking and non‑hawking zones and to regulate licences. The Court affirmed that hawkers enjoy the constitutional right t…

The Commissioner of Central Excise appealed against a Tribunal order that had allowed IFGT Refractories Ltd. to treat a benefit obtained under the Duty Exemption Scheme as a statutory benefit, not as part of the price for excise duty. IFGT had sold refractories to Visakhapatnam Steel Plant; the buyer surrendered its ad…

The appellant, a shareholder of Peerless General Finance & Investment Co. Ltd., challenged the company's resolution to issue bonus shares out of its revaluation reserve. The dispute centered on whether Section 205 of the Companies Act, 1956 and Article 182 of the company's Articles of Association permitted such capital…

The appellant filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challenging a decree of a subordinate court. The Madras High Court disposed of the appeal without framing any substantial question of law, despite the statutory requirement that the High Court must be satisfied that such a quest…

The case arose from the Parliament attack of 2001, after which the accused were charged under various statutes including the Prevention of Terrorism Act, 2002 (POTA). While the trial was pending, the accused sought an interlocutory order from the Special Judge to exclude intercepted telephone conversations as evidence …

The Commissioner of Central Excise appealed against the judgment that "spent earth" was not liable to excise duty. The issue was whether the inclusion of spent earth in Tariff Item 1507 of the Excise Tariff Act, 1985 made it automatically excisable, and whether the established tests of manufacture and marketability sti…

The Calcutta Municipal Corporation demanded mutation fees, calculated on an ad‑valorem basis and varying with property value and the cause of transfer, from developers who had purchased land and sought to change the name in the municipal assessment books. The developers challenged the levy, arguing that it was labelled…

The respondents, Mis Emkay Investments Pvt. Ltd. and M/s Plyking, manufactured plywood under their own brand “Pelican” but also affixed the registered logo “MERINO”, owned by the large‑scale manufacturer M/s Merinoply and Chemicals Ltd., on the same goods. The Commissioner of Central Excise denied them the Small Scale …

The Supreme Court examined the acquisition of several parcels of land in Delhi that were claimed to be evacuee properties. The petitioners argued that the acquisition, made under the Section 4 notification of 23 January 1965, was invalid because earlier notifications had excluded evacuee lands and because such lands ve…

The Collector of Customs appealed against the orders of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which had allowed two importers, Mis. Maruti Udyog Ltd. and Mis. Maestro Motors Ltd., to claim exemption under customs notifications. The Court examined whether goods imported in completely knocked …

The appellant, a daily‑wage worker appointed on 26‑Nov‑1988, was terminated on 20‑Jun‑1994 and claimed that he had worked continuously for more than 240 days in the preceding year, invoking section 25‑F of the Industrial Disputes Act, 1947. The labour court held him to be a workman, found that he had satisfied the 240‑…

Advocate A.K. Saxena, who was on the panel of New India Assurance Co., was asked to return client files pending payment of his fees. He applied to the Allahabad High Court for discharge as counsel and for an order directing the company to pay his full fees before returning the papers. The High Court granted his dischar…

Allergan Inc., a multinational pharmaceutical company, sued Milment oftho Industries for passing off over the mark "OCUFLOX" used on eye‑care medicines, claiming it was the first global user of the mark since 1992. The Calcutta High Court initially granted an interim injunction to Allergan, later vacated it on the grou…

Mahanagar Telephone Nigam Ltd. (MTNL) received a show‑cause notice from the Central Board of Direct Taxes and approached the Delhi High Court by filing a writ petition, despite a High Power Committee (HPC) having advised it to await an appealable order and not to approach the court. The Supreme Court held that the HPC’…

The Central Excise Department issued a show‑cause notice to Mis Bajaj Tempo Ltd demanding duty on advertisement expenses that the manufacturer initially incurred and later recovered from its dealers, invoking the extended period of limitation under Section 1IA(b) of the Central Excise Act, 1944. The Adjudicating Author…

The Rajasthan Financial Corporation and the Rajasthan State Industrial Development and Investment Corporation, as secured creditors of Vikas Woolen Mills Ltd., sought to sell the company's assets outside the winding‑up proceeding under Section 29 of the State Financial Corporations Act and to distribute the net proceed…

The State of Haryana appealed against several High Court orders directing daily‑wage and contract workers (ledger clerks, pump operators, fitters, etc.) to receive the minimum pay of regular Class IV employees from the date of filing their writ petitions. While the appeals were pending, the respondents were regularised…

The State of Maharashtra acquired lands of the respondents by private negotiations before a Section‑4 notification under the Land Acquisition Act, 1894 and later issued a Section‑6 notification. Government resolutions stipulated payment of rental compensation to the title‑holders, but the compensation was not paid or w…

The appellant, Mis. K. Raheja Development Corporation, entered into development agreements with land owners and sale agreements with prospective purchasers to construct residential and commercial units for consideration. The State of Karnataka assessed turnover tax under the Karnataka Sales Tax Act, 1957, contending th…

The Union of India (respondent) had taken over property for war purposes and later agreed to acquire it, resulting in a compensation award. The Union later sought to withdraw from the acquisition and to set aside the award, which was denied, and subsequently applied for apportionment of its share under Section 30 of th…

The petitioners, former Indian Navy officers, were issued Certificates of Service (COS) under the now‑repealed Section 80 of the Merchant Shipping Act, 1958 and later employed in the merchant navy. After India ratified the STCW Convention (1978, amended 1995), the government issued Merchant Shipping Notices and Rules r…

Two related suits were filed in the Calcutta High Court concerning a government contract for the preparation of photo identity cards. The plaintiff, Lohia Jute Press, sued its sub‑contractors for non‑performance, while the sub‑contractors filed counter‑suits seeking return of pledged shares and other reliefs. The High …

Mis. Eswaran and Sons Engineers Ltd manufactured Minimum Oil Circuit Breakers and had been paying excise duty by classifying them under tariff sub‑heading 8535. The Department issued show‑cause notices in 1993‑94 seeking reclassification to sub‑heading 8537 and the Assistant Collector reclassified the goods on 19‑Dec‑1…

The Union of India (Revenue) appealed against a judgment of the Allahabad High Court that had awarded 10% interest to Mis Upper Ganges Sugar & Industries Ltd. on a rebate of Rs.15,07,791 granted for excess sugar production. The Tax Tribunal had allowed the rebate but declined the assessee's prayer for 18% interest. The…

The respondents, manufacturers of vulcanised rubber products cut to the shape of vehicle seats, had classified their goods under Tariff Heading 40.08 and claimed exemption under Notification No. 175/1986. The assessing authority re‑classified the goods under Tariff Heading 94.01, demanded differential excise duty and t…

The case arose when a two‑judge bench of the Supreme Court, disagreeing with a prior three‑judge decision in Nityananda Kar v. State of Orissa, ordered that the matter be placed before a five‑judge bench. The petitioners challenged whether such a referral was permissible under the Constitution and Supreme Court Rules. …

The respondents filed a suit against United Bank of India concerning an underwriting commitment. While the suit was pending, the parties executed a Memorandum of Understanding (MOU) on 18 May 1994 that required the respondents to withdraw the suit, pay a guarantee liability of Rs. 2.33 lakhs, and file a compromise peti…

The respondent, a clerk‑cum‑typist of State Bank of India, was caught copying in a bank‑conducted examination and subsequently lodged complaints against the senior officer who acted as invigilator. The bank discharged him on grounds of misconduct and prejudice to the bank's interests, a decision upheld by an Industrial…

The State of Rajasthan awarded a construction contract to Nav Bharat Construction Co., which later terminated the contract for delay. The contractor filed multiple claims, of which the district court initially referred only one claim to arbitration; the High Court later ordered all four claims to be referred. Subsequen…

The appellant, a transport company, challenged Sections 42, 44 and the later inserted Section 46A of the Assam General Sales Tax Act, 1993, arguing that transporters are not dealers and thus outside the legislature's competence under Entry 54 of List II. The State contended that these provisions are ancillary measures …

The Supreme Court entertained a writ petition under Article 32 challenging the poor implementation of the Pre-natal Diagnostic Techniques (Regulation and Prevention of Misuse) Act, 1994, which aims to curb female foeticide. The petitioners, including CEHAT, alleged that neither the Central nor State Governments had eff…

OK Play India Ltd., a manufacturer of plastic water tanks and toys, pulverised LDPE and HDPE granules into moulding powder. The Central Excise Department issued show‑cause notices demanding duty for two periods, alleging that the conversion was a "manufacture" and that the powder was an excisable good. The Supreme Cour…

M.K. Kotecha, a manufacturer of RCC pipes and collars, cleared the goods to lift‑irrigation schemes between April 1990 and June 1992, claiming they were captively consumed and filing a price‑list under Part VI(a) stating that comparable prices were not known. In reality, the appellant used a cost‑plus method and was aw…

The Supreme Court examined whether manufacturers of chewing tobacco could claim input relief under exemption Notification No.121/94‑CE when they had not complied with the Chapter X procedure of the Central Excise Rules, 1944. The assessees argued that the intended use of the intermediate product (kimam) was evident fro…

J.K. Udaipur Udyog Ltd., a cement manufacturer, operated its own limestone mine and used explosives for blasting in the mine. It claimed CENVAT credit for the explosives under Rule 57AB of the Central Excise Rules, 1944. The Revenue argued that the explosives were not "inputs" because they were not used within the fact…

The State of Kerala entered into a contract with Mis Arya Refrigeration & A/C Co. for supplying and erecting a cold‑storage plant, which could not be installed because the State failed to construct the requisite building. The dispute was referred to arbitration; the arbitrator awarded a sum to the claimant. The State c…

Fargo Freight Ltd., the owner of a vessel, chartered it to the first respondent and claimed freight and demurrage. Because RBI permission was required, the first respondent issued an irrevocable standby Letter of Credit (L/C) through the third respondent (the issuing bank). A dispute arose over demurrage, leading to ar…

E.I.D. Parry (India) Ltd., a sugar manufacturer, purchased sugarcane at a statutory minimum price and an additional price under Clause 5‑A of the Sugarcane (Control) Order, 1966. The additional price could be determined only after the sugar year ended, so the company paid an advance on that price, recorded only the min…

O.K. Play (India) Ltd., a toy manufacturer, classified activity desks, chairs, play tables, swings, slides, fun fliers, rockers and a play pool as "toys" under Central Excise Tariff Heading 95.03 and cleared them without duty. The Central Excise Department, after approving the classification list, issued show‑cause not…

A.P. Paper Mills Ltd., a paper manufacturer, bought hardwood from unregistered dealers through agents who were paid a lump sum covering the cost of the wood, transportation charges and the agents' commission. The Commercial Tax Officer assessed sales tax on the total amount paid, invoking Section 6‑A of the Andhra Prad…

The Commissioner of Central Excise appealed against orders of the Central Excise and Gold (Control) Appellate Tribunal that had held that notional interest on interest‑free advances taken by manufacturers from buyers could not be added to the assessable value of excisable goods. The revenue argued that such advances am…

Natwar Parikh & Co. Ltd., a transporter of heavy equipment, used tractors (registered as non‑transport vehicles) coupled with trailers (registered as transport vehicles) to move transformers into Karnataka. The Karnataka taxation authority issued demand notices demanding motor‑vehicle tax on the tractor‑trailer combina…

The Commissioner of Central Excise appealed against Mis. Aka Y Cosmetics Pvt. Ltd., which claimed deductions from assessable value for special packing, turnover tax, octroi, and bought‑out items while the assessable value was based on the selling price to a related person under proviso (iii) of Sec. 4(1)(a) of the Cent…

The Commissioner of Central Excise appealed against the Tribunal’s order allowing Mis Akay Cosmetics (P) Ltd. to deduct seven categories of expenditure from the assessable value of its instant hair‑colour product for the period 1988‑1993. The Tribunal had remanded the question of whether Akay Cosmetics and its sole dis…

The Supreme Court considered two products of Dabur Ltd., ‘Janam Ghunti’ and ‘Lal Tail’, for classification under the Central Excise Tariff Act, 1985. The Tribunal had remitted the classification of ‘Janam Ghunti’ to the original authority, noting that its nature as an aqueous distillate, solution or extraction required…

The State of Maharashtra filed a criminal complaint under IPC sections 338, 109 and 114 alleging medical negligence by Dr. Praful B. Desai and Dr. A.K. Mukherjee, leading to the death of the complainant's wife. The trial court permitted the testimony of a US doctor, Dr. Greenberg, via video‑conferencing; the High Court…