Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
Note: It is a system-generated summary and is for quick reference only.