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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.

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