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[Central Sales Tax Act, 1956, S. 3] – No State can levy VAT on inter-State sales; taxation power for inter-State trade vests exclusively with the Union. – Constitution of India, 1950 — Article 269 — Taxes on sale or purchase of goods in the course of inter-State trade or commerce — Levied and collected by Union but assigned to States — Parliament’s power to formulate principles for determining when such sale/purchase takes place — State legislature’s power restricted to intra-State sales. Civil Procedure Code, 1908 (CPC) — Order 15 Rule 5 — Striking off defence for non-deposit of rent — This is a drastic consequence and the power to strike off a defence is not to be exercised mechanically — The court must consider whether there has been substantial compliance and whether the default is wilful or contumacious. [ Landlord and Tenant — Eviction Suit — Pleading and Proof Satisfied — In this case, the plaint contained material facts of co-landlord status and eviction grounds — Evidence, including affidavits and documents like share certificates, was provided to support these pleaded facts, fulfilling both pleading and proof requirements. Motor Vehicles Act, 1988 — Section 166 — Claim for compensation — Deduction of Mediclaim benefits — Motor Accidents Claims Tribunal — Award of compensation — Mediclaim policy is a contract of insurance purchased by an individual to cover uncertainties of life, with no specific accidental coverage — Compensation under Motor Vehicles Act is a statutory remedy arising from negligence and injury — Mediclaim reimbursement is a contractual benefit independent of the Motor Vehicles Act claim — Deduction of Mediclaim benefits would denude claimant of benefits from premiums paid and unduly benefit insurer of offending vehicle — Compensation awarded under Motor Vehicles Act is a beneficial legislation intended to put the injured in the position as if the accident had not occurred — Medical expenses claimed and paid under Mediclaim are not deductible from compensation awarded by the Tribunal under the Motor Vehicles Act — These two stand on different footing; one is statutory, the other is contractual. Hindu Succession Act, 1956 — Proviso to Section 6 (erstwhile) and Section 8 — Devolution of interest on Class I heirs upon intestate death of a male — If a male Hindu dies intestate leaving a Class I female heir, his interest in coparcenary property devolves by intestate succession under Section 8 and not by survivorship — A notional partition is deemed to take place for ascertaining the deceased’s share.
Service Matters

Rajasthan Commercial Taxes Subordinate Services (General Branch) Rules, 1975- HELD To forestall any apprehensions as to which of the appointees would be senior, and if those from the earlier process are appointed later, the proviso clarifies that candidates from the earlier process would rank senior

SUPREME COURT OF INDIA DIVISION BENCH MANOHAR LAL JAT AND OTHERS ETC — Appellant Vs. THE STATE OF RAJASTHAN AND OTHERS ETC — Respondent ( Before : Indira Banerjee and…

Arbitration and Conciliation Act, 1996 – Section 50 – Commercial Courts Act, 2015 – Section 13(1) – Foreign award – Enforcement of – A further appeal by a party aggrieved by an order of enforcement, even under the later enacted Commercial Courts Act, 2015 is not maintainable

SUPREME COURT OF INDIA DIVISION BENCH NOY VALLESINA ENGINEERING SPA, (NOW KNOWN AS NOY AMBIENTE S.P.A) — Appellant Vs. JINDAL DRUGS LIMITED AND OTHERS — Respondent ( Before : Indira…

I Tax Act, 1961 – S 40(a)(iib) – CoI, 1950 – Art 226 – VAT expenditure is not allowable as deduction – When the vires of S 40(a)(iib) of the I T Act were challenged, which can be decided by the High Court alone in exercise of powers under Art 226, the H C ought to have decided the issue with regard to vires of S 40(a)(iib) on merits, irrespective of the fact whether the matter was sub judice before the Income Tax Authority

SUPREME COURT OF INDIA FULL BENCH M/S TAMIL NADU STATE MARKETING CORPORATION LIMITED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Ashok Bhushan, R. Subhash…

Requisitioning and Acquisition of Immovable Properties-The courts’ role is to act as the guarantor and jealous protector of the people’s liberties: be they assured through the freedoms, and the right to equality and religion or cultural rights under Part III, or the right against deprivation, in any form, through any process other than law. Appeal allowed with costs Rs 75000

SUPREME COURT OF INDIA DIVISION BENCH B. K. RAVICHANDRA AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Indira Banerjee and S. Ravindra Bhat,…

Averments do not disclose that the appellant has a cause of action which invest him with right to sue – It is settled that where a person has no interest at all, or no sufficient interest to support a legal claim or action he will have no locus standi to sue – Election Petition has been rightly nipped in the bud- Appeal dismissed.

SUPREME COURT OF INDIA FULL BENCH  TEJ BAHADUR — Appellant Vs. SHRI NARENDRA MODI — Respondent ( Before : S. A. Bobde, C.JI., A. S. Bopanna and V. Ramasubramanian, JJ.…

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