Tamil Nadu General Sales Tax Act, 1959 – Section 28-A – Power to issue clarification by Commissioner of Commercial taxes – clarification provided by the Commissioner does is to clear the meaning of the two entries which was already implicit but had given rise to a confusion. A clarification of this nature, therefore, is bound to be retrospective – Circular dated 8th October, 1998 does not run counter to the provisions of the Act.

SUPREME COURT OF INDIA DIVISION BENCH SANTHOSH MAIZE & INDUSTRIES LIMITED — Appellant Vs. THE STATE OF TAMIL NADU & ANOTHER — Respondent ( Before : S. Ravindra Bhat and…

Service Matters

Employees Compensation – Death in accident – Relationship of employer and employee has not been proved before the Commissioner – Same being the basic requirement to be fulfilled for claiming compensation under the Employees Compensation Act, 1923, the appellants may not be entitled to receive any compensation.

SUPREME COURT OF INDIA DIVISION BENCH SHANTABAI ANANDA JAGTAP AND ANOTHER — Appellant Vs. JAYRAM GANPATI JAGTAP AND ANOTHER — Respondent ( Before : Abhay S. Oka and Rajesh Bindal,…

Pet-coke is cheaper and burns hotter than coal and is, therefore, used as a fuel, for several industrial uses – HELD the clarification of APPCB, that as on a particular date, the production capacity was 3,30,000 MTPA was of no consequence, because it was the CTO that was considered all along, in all previous meetings – High Court rightly set aside the minutes of the meeting as well as the decision of the Central Government allocating pet-coke – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH M/S. SANVIRA INDUSTRIES — Appellant Vs. RAIN CII CARBON (VIZAG) LTD. AND OTHERS — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta,…

Determination of sentence – Culpable homicide not amounting to murder – the imposition of the “sentence undergone” criteria, amounted to an aberration, and the sentencing is for that reason, flawed – HELD the appropriate sentence would be five years rigorous imprisonment.

SUPREME COURT OF INDIA DIVISION BENCH UGGARSAIN — Appellant Vs. THE STATE OF HARYANA AND OTHERS — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. ) Criminal…