Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The court held that the levy of stamp duty on DOs by the State of Maharashtra was within its legislative competence and did not encroach upon the Union's legislative domain over imports and exports. The court found that the DO, being distinct from a Bill of Entry or a Bill of Lading, is an instrument liable to stamp duty post the customs clearance process, thus not affecting the course of import as governed by the Union's legislative power.
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The court held that the levy of stamp duty on DOs by the State of Maharashtra was within its legislative competence and did not encroach upon the Union's legislative domain over imports and exports. The court found that the DO, being distinct from a Bill of Entry or a Bill of Lading, is an instrument liable to stamp duty post the customs clearance process, thus not affecting the course of import as governed by the Union's legislative power.
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