Eureka Forbes Ltd. vs State of Bihar and Ors.
Tax leviability on vacuum cleaner: State Government empowered to issue a notification fixing higher rate than specified-Vacuum cleaner an electrical good and not excluded from the purview and ambit of Entry 81 of Notification dated 26 December 1977 -The Supreme Court, on the question whether vacuum cleaner could be included within the Entry 81 of the Notification dated 26 December 1977 issued unde [LexDoc Id : 414041]
UOI and Anr. vs Himsheel International
Beneficial circular vis-à-vis Oppressive circular-Assessee entitled to claim enforcement of oppressive circular prospectively-A beneficial circular had to be applied retrospectively while oppressive circular had to be applied prospectively. Thus, when the circular was against [LexDoc Id : 413680]
Carmel Exports and Imports vs CC
Option to pay fine in lieu of confiscation-Goods not be such as falling under the category of prohibited goods for purpose of import-Even in a case where the goods were liable for confiscation, s.125 of the Customs Act 1962 provided for redemption of goods on payment of fine so long [LexDoc Id : 426941]
