Sodexo SVC India Pvt. Ltd. v. State of Maharashtra & Ors. – Taxation of meal vouchers
By Sri Vidya and J. Mandakini Introduction The Pune Municipal Corporation levied a 2% Octroi on meal vouchers printed by Sodexo SVC India Private Limited (“Sodexo”), treating them as “goods”. The meal vouchers are issued
SC verdict : VAT on mobile charger higher than mobile handset
By Ashish Kumar Gill The Supreme Court, in State of Punjab & Ors Vs. Nokia India Pvt. Ltd.[1] has held that “a mobile phone battery charger is an accessory to a phone and not a part of
Recent developments in the Negotiable Instruments Act, 1881
By Himanshi Parekh and Abdullah Qureshi M/s. Bridgestone India Pvt. Ltd. vs. Inderpal Singh The Supreme Court in the case of M/s. Bridgestone India Pvt. Ltd. vs. Inderpal Singh[1] has held that pursuant to Sections
Salient features of draft National Civil Aviation Policy, 2015
By Varsha G. Subramanian Introduction The Ministry of Civil Aviation (“MCA”) has introduced a revised draft of National Civil Aviation Policy, 2015 (“New Policy”), in order to promote the growth of Indian civil aviation sector. The
Compact Disc – Valid evidence in the Courts
By Himanshi Parekh and Varsha G Subramanian Introduction: The Supreme Court, in the case of Shamsher Singh v. State of Haryana[1], has considered the admissibility of a compact disc (“CD”) as evidence in the court
Lal Babu Priyadarshi v. Amritpal Singh – Trademark over name of religious books
By Shalini Singh and J. Mandakini Introduction In the case of Lal Babu Priyadarshi vs. Amritpal Singh[1], the Supreme Court has considered the question of registration of names of holy books as trademarks. Facts Lal