Saturday, October 14, 2006


  • Subir Roy v. P.R. productions (P) Ltd. [2006) 70 SCL (CLB)] S. Balasubramanian, Chairman. Companies Act, 1956 – Section 111 – Transmission of shares – Deceased indebted to the company – company demanding the settlement of debt before registering the transmission – Whether valid – Held, No.
  • Precot Mills Ltd. v. Commissioner of Central Excise [(2006 5 STT 1 (CESAT)] T.K. Jayaraman (T) & Dr. S.L. Peeran, (J] Service Tax – Assessee having several units – inter unit services – Whether service rendered by one unit to another unit is liable to tax – Held No.
  • C.P.P. Mandal v. Commissioner of Central Excise [(2006) 5 STT 1 (Bom)] R. M. Lodha & J.P. Devadhar, JJ. - Service Tax – Mandap keeper – Assessee leased out the premises exclusively to ‘S’ on certain consideration – ‘S’ rendering catering services to the hirers of the premises – Whether assessee is liable for service tax for the catering done by ’S’ – Held, No.
  • Alembic Glass Industries Ltd. v. Commissioner of Central Excise [2006(201) ELT 161 (SC)] Arijit Pasayat and Tarun Chatterjee, JJ - Central Excise Act, 1944 – Valuation – Advertisement cost borne by purchaser – Whether includible in the assessable value in the hands of the manufacturer – Held, No.
  • Esss Vee Traders & Ors. Vs. M/s. Ambuja Cement Rajasthan Limited [131(2006) DLT 341] Badar Durrez Ahmed, J - Arbitration and Conciliation Act, 1996 read with the Indian Partnership Act, 1932 – Unregistered partnership fi rm – Plaintiff applied to High court for the appointment of arbitrator – Whether an unregistered fi rm could apply – Held, No.
  • Jyoti Sarup Mittal v. Water and Power Consultancy Services (India) Ltd. [131(2006) DLT 503] Vikramajit Sen, J - Arbitration and Conciliation Act, 1996 – Section 11 – Appointment of arbitrator by court – Contract named the sole arbitrator – Whether court could appoint an arbitrator in the place of named arbitrator – Held, No. 
  • Sadhu Singh v. Gurdwara Sahib Narike & Ors [JT2006 (8) SC 525] B.P. Singh & P.K. Balasubramanyan, JJ. - Hindu Succession Act, 1956 – Will – Testator creating life interest in favour of his wife and after her death bequeathing the properties to his nephews – Wife sold the property – Nephew fi led suit for repossession – Whether a person having only life interest could sell the willed property – Held, No. 


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