Tata Sons Ltd. and Anr. vs State of Maharashtra and Anr.
Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act 1985: Tax liability on transfer of right to use goods-Right to use intangible or incorporeal goods capable of being transferred, No indication in Act that such right to be exclusively transferred in favour of transferee, Tax leviable-With a view to systematically develop, promote and enhance the brand equity in the word 'TATA' as well as to legally protect the same, the first petit [LexDoc Id : 478594]
Ram Kumar vs CC
Option to pay fine in lieu of confiscation: Applicant merely a carrier of currency-Admission of receiving currency from actual owner, Applicant not entitled to benefit of s.125-The applicant had filed a writ petition against the order observing that the currencies did not belong to the applicant and the same were liable to be [LexDoc Id : 478031]
Rank International vs Commissioner Custom House and CESTAT
Refusal to condone delay in filing appeal: Bona fides shown by making deposit as ordered-Appellant away on pilgrimage, Inaction resulting in delay attributable to appellant's staff, Dismissal of appeal erroneous, Delay condoned-The tribunal had dismissed the appeal stating that other co-noticees had received the adjudication order and filed appeal on time and that the appella [LexDoc Id : 478039]
Addl. Director General and Ors. vs JKS Air Travels
Release of currency ordered on ground that seizure made on suspicion: Person summoned mandatorily required to state the truth-Views in impugned order unsustainable in law-The single judge had allowed the writ petition filed by the respondent by observing that the cash seized from the office premises was on suspicion and [LexDoc Id : 478040]
