Supreme Court expands scope of exemption for service tax to include IIT and NIT under the definition of ‘governmental authority’
“Interpretative tools should be employed to make a statute workable and not to reach to a particular outcome.”
Interpretation of Statute
Section 11B Central Excise Act’s limitation period applicable to claims for rebate of duty under Rule 18 of the Central Excise Rules, 2002: SC
Supreme Court observed that if it is accepted that the period of limitation prescribed under Section 11B of the Act shall not be applicable with respect to claim for rebate of duty as there is no mention of Section 11B of the Act either in Rule 18 or in the notification dated 6.9.2004, then there will not be any period of limitation for making an application for rebate of duty.
Arcelor Mittal Nippon Steel India Limited to pay the purchase tax of Rs. 480 Crores as SC sets aside Gujarat HC verdict
Supreme Court: In a major blow to Essar Steel Limited, now Arcelor Mittal Nippon Steel India Limited), the bench of MR Shah*
Whether charitable education institutions exempted from levy of electricity duty under Maharashtra Electricity Act, 2016? Supreme Court interprets
Supreme Court: The Division Bench comprising of M. R. Shah* and Sanjiv Khanna, JJ., reversed the impugned order of the High Court
Del HC | Nominee on BoG of School of Planning and Architecture under 2014 Act has to be a “Member of Council of Architecture”
“Principles of interpretation of statute, it is trite, are not straight-jacketed, and are fundamentally fluid in nature, requiring to be moulded in