"I realise that some of my criticisms may be mistaken; but to refuse to criticize judgements for fear of being mistaken is to abandon criticism altogether... If any of my criticisms are found to be correct, the cause is served; and if any are found to be incorrect the very process of finding out my mistakes must lead to the discovery of the right reasons, or better reasons than I have been able to give, and the cause is served just as well."

-Mr. HM Seervai, Preface to the 1st ed., Constitutional Law of India.

Thursday, November 20, 2008

SC Judgements

M/s. Laxmi Rattan Cotton Mills Ltd. v. State of U.P. & Ors. CIVIL APPEAL NO. 6710 OF 2008 decided by S.B. Sinha & Cyriac Joseph JJ. on November 19, 2008
- Demand by employees for appointment in higher post and arrears of pay.
Haleema Zubair, Tropical Traders v. State of Kerala CIVIL APPEAL NO. _6707 OF 2008 decided by S.B. Sinha & Cyriac Joseph JJ. on November 19, 2008
- What amounts to 'sale' under the Kerala Sales Tax Act
Assessment of sales tax must be on sale of goods. There is no bar in law for the same assessee to carry out different businesses... The sine qua non or the condition precedent for passing of an order of assessment is transaction of sale. Professional service rendered does not constitute sale. Such a professional service rendered by a person attracts service tax, which is a different nature of tax, as has been held in Bharat Sanchar Nigam Ltd. and another v. Union of India and others [ (2006) 3 SCC 1 ].
Parag Construction v. State of Maharashtra & Ors. CIVIL APPEAL NO.6712 OF 2008 Lokeshwar Singh Panta & V.S. Sirpurkar JJ. decided on November 19, 2008.
- Challenge of land acquisition

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