Category: State Laws

Delhi Cooperative Society Rules, 1973 – Rule 36(2) – Expulsion of membership on account of non-payment of dues for construction of flats – There is violation of Rule 36(2) of the Delhi Cooperative Society Rules, 1973 and the prescribed procedure for expulsion of a society member has not been followed – Expulsion of membership order is upheld.

SUPREME COURT OF INDIA DIVISION BENCH GEETA AND OTHERS — Appellant Vs. FINANCIAL COMMISSIONER GOVT. OF NCT DELHI AND OTHERS — Respondent ( Before : Rajesh Bindal and Aravind Kumar,…

Tripura Sales Tax Rules, 1976 – Rule 3A(2) – the submissions on behalf of the respondents – suppliers/transferers that as there is no sale or transfer of the goods and that they are not registered with the TST Act and therefore, the liability to pay the tax at 4% does not arise cannot be accepted.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF TRIPURA AND ANOTHER — Appellant Vs. CHANDAN DEB AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

Telangana Value Added Tax Rules, 2005 – Rule 64 – Service of orders and notices – When any statutory or administrative order, visits a citizen or entity with adverse consequences, such an order has to be served upon the concerned person; especially so, when that order is appealable or subject to revision by higher authorities.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND OTHERS — Appellant Vs. NEERAJA PIPES PRIVATE LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta,…

Karnataka Value Added Tax Act, 2003 – Section 70 – Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under section 70 of the KVAT Act, 2003 – Unless and until the purchasing dealer discharges the burden cast

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF KARNATAKA — Appellant Vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Uttar Pradesh Trade Tax Act, 1948 – Section 4-A(5) – Exemption – the goods manufactured on use of advance and/or modern technology, cannot be said to be a different commercial activity at all – High Court has not committed any error in refusing to grant exemption to the appellant – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH AMD INDUSTRIES LIMITED (EARLIER KNOWN AS M/S. ASHOKA METAL DÉCOR PRIVATE LIMITED) — Appellant Vs. COMMISSIONER OF TRADE TAX, LUCKNOW AND ANOTHER — Respondent…

Gujarat Control of Terrorism and Organised Crime Act, 2015 – Section 3 – Offence of ‘organised crime’ could be said to have been constituted by at least one instance of continuation, apart from continuing unlawful activity evidenced by more than one charge-sheets in the preceding ten years – If ‘organised crime’ was synonymous with ‘continuing unlawful activity’, two separate definitions were not necessary –

DIVISION BENCH THE STATE OF GUJARAT — Appellant Vs. SANDIP OMPRAKASH GUPTA — Respondent ( Before : S. Abdul Nazeer and J.B. Pardiwala, JJ. ) Criminal Appeal No. 2291 of…

Maharashtra Land Revenue (Extraction and Removal of Minor Minerals) Rules, 1968 – Rule 4A – – The object and purpose of Rule 4A would be permitting the family of Vadar community to continue their traditional profession of stone crushing by hand by extracting the stone up to 200 brass annually without payment of any fee or royalty – Rule 4A is not meant for the lease for commercial use.

SUPREME COURT OF INDIA DIVISION BENCH MAHARASHTRA RAJYA VADAR SAMAJ SANGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

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