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It is settled law that the notification has to be read as a whole. If any of the conditions laid down in the notification is not fulfilled, the party is not entitled to the benefit of that notification. The rule regarding exemptions is that exemptions should generally be strictly interpreted but beneficial exemptions having their purpose as encouragement or promotion of certain activities should be liberally interpreted.
The impugned order also notes that in view of the arbitration agreement between the agent and the Government, all the alleged violations fell within the purview of Arbitration and Conciliation Act, 1996 and therefore, the respondent could not be held liable for any criminal offence. This observation is against the well settled principle of law that the existence of an arbitration agreement cannot take the criminal acts out of the jurisdiction of the courts of law.
UOI vs. Vodafone International Holding (Supreme Court) (Review Petition) -Union of India filed a review petition in the Supreme Court seeking a review of its judgement in the case of Vodafone International Holdings B.V. vs. UOI in which it held that Vodafone was not liable to pay capital gains on the transfer of shares. HELD by the Supreme Court dismissing the review petition: We have carefully gone through the review petition filed by the Union of India on 17th February, 2012. We find no merit in the review petition. The review petition is, accordingly, dismissed.
Section 146(2)(c) of the Customs Act refers to the appearance by a legal practitioner who is entitled to practice as such in accordance with law. Section 129(6) places a restriction, which is reasonable and valid restriction, as held by us above. Thus, the provisions of Section 146A of the Act would have to be read in conjunction with and harmoniously to Section 129(6) of the Customs Act and the person who earns a disqualification under this provision cannot derive any extra benefit -contrary to Section 129(6) of the Customs Act from the reading of Section 146A of the Customs Act.
SC held that was nothing unnatural or unusual in the decision of Shri Harishankar (father) to give his share in the joint family property to the appellant (Son who taken care of him). Any person of ordinary prudence would have adopted the same course and would not have given anything to the ungrateful children from his/her share in the property. The bench said that in the present case the evidence clearly proved that Harishankar had willed the property to Mahesh Kumar instead of the other two sons as the former along with his wife and kids had taken care of the aged parents till their death.
High Court ought not to have entertained the writ petitions filed under Article 226 of the Constitution. We say so for the reason, that, whether a sale originating in a State is an inter-state sale or not is essentially a question of fact to be determined by the authorities under the Act, since it involves the application of the provisions of Sections 3, 5, 6 and 9(i) of the Act to the facts established and hence, it will be a mixed question of law and fact. The facts requires to be brought to the notice of the Assessing Authority by the appellants and it is for the assessing authority to come to a conclusion, based on those facts whether a particular transaction is intra-state sales which is exigible to the taxes under the VAT Act or inter-state sales, as envisaged under Section 3 of the Act read with Section 6 of the charging provisions therein. It is after such adjudication, the matter can travel from one stage to the other as provided under the Act.
The appellant herein was working as sub-ordinate Judge in Garhwa, Jharkhand when an order was issued by the Governor of Jharkhand removing him from service by an order issued on 31.07.2003 on the basis of a resolution of the Full Court of the High Court of Jharkhand recommending his removal from service. The Inspecting Judge inspected the records of the Civil Court and submitted a confidential report to the Chief Justice of the Jharkhand High Court that the appellant did not use to prepare judgments on his own, rather he used to get it prepared through some body else before delivering the judgments.
SC Bench warned the Union government and its departments that bureaucratic delays could not be cited as an excuse or a ground for filing appeals beyond the period of limitation of 90 days and also said that the law of limitation undoubtedly binds everybody, including the government. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody including the Government.
It was held by Honorable SC that merely because assessee, may be, by mistake, paid duty on goods which were exempted from such payment, did not mean that goods would become goods liable for duty under Act and it was Further held that merely because assessee had not claimed any refund on duty paid by him would not come in way of claiming benefit of Notification.
In Commissioner of Central Excise, Delhi v. Ishaan Research Lab (P) Ltd. (Supra), the issue before this Court was whether the products manufactured by the assessee would fall under Sub-Heading 3003.30 as medicament or under Chapter 33 as cosmetics. The assessee contended that each of the products was having ayurvedic medicinal herbs in it and even the labels on these products claim specifically the medicinal properties of the product. The assessee further urged that even if the user of product leads to improvement in appearance of a person that by itself cannot bring it into the category of “cosmetics” if otherwise the product is having a medicinal value and is marketed as such.
