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State of Gujarat v. Arcelor Mittal Nippon Steel India Ltd.

Tax Law – The exemption notification should be strictly construed and given meaning according to legislative intendment. The Statutory provisions providing for exemption have to be interpreted in the light of the words employed in them and there cannot be any addition or subtraction from the statutory provisions. 2022 (2) SCALE 94

Arunachala Gounder v. Ponnusamy

Hindu Succession Act, 1956 – Section 15 – General rules of succession in the caseof female Hindus – The basic aim of the legislature in enacting Section 15(2) is to ensure that inherited property of a female Hindu dying issueless and intestate, goes back to the source. [Para 73] 2022 (1) SCALE 681

Shenbagam v. KK Rathinavel

Specific Relief Act, 1963 – Merely averring that the plaintiff was waiting with the balance consideration and believed that the defendant would clear the encumbrance is insufficient to prove that the plaintiff was willing to perform his obligations under the contract.

Renaissance Hotel Holding Inc v. B. Vijaya Sai

Trade Marks Act, 1999 – In an action for infringement, once it is found that the defendant’s trade mark was identical with the plaintiff’s registered trade mark, the Court could not have gone into an enquiry whether the infringement is such as is likely to deceive or cause confusion. In an infringement action, an injunction would be issued as soon as it is proved that the defendant is improperly using the trade mark of the plaintiff. 2022 (2) SCALE 125

G.T. Girish v. Y. Subba Raju

Transfer of Property Act, 1882 – Section 52 – Lis Pendens – A transfer which is made lis pendens is not a void document. It does create rights as between the parties to the sale. The right of the party to the suit who conveys his right by a sale is extinguished. All that Section 52 of the Transfer Property Act provides is that the transfer which is made during the pendency of the proceeding is subjected to the final result of the litigation.