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Under the M.P. Municipal Corporation Act export tax is levied on ?all types of cement?. A company challenged such levy contending that functions and characteristics of its product ? refractory cement ? is different from just cement. The Corporation contended that so long as the item is cement, it is exigible to tax. The Supreme Court held inter alia that in the absence of the definition of cement in the relevant notification the term should be understood in common parlance. Cement is a building material and anyone buying cement is not buying refractory for building purposes. Refractory material is used in furnaces and kilns to withstand high temperatures, corrosion and abrasion and is not a substitute for cement that is used for construction (Associated Cement Co. Ltd vs State of M.P.).
While holding the closure of an establishment to be valid, the labour court ordered payment of ex-gratia over and above the statutory dues available to workers. This was done in accordance with the principles of social justice. The Supreme Court held that when the closure is valid, the question of payment of ex-gratia compensation did not arise if all other dues had been cleared. The principle of social justice cannot be invoked as the legislature had already taken note of the same while fixing the compensation (G.W. Agencies Pvt. Ltd vs Presiding Officer, P.. Court).
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In a recent decision, the Supreme Court set aside an ex-parte order of the tribunal ? relating to a matter under the Customs Act ? because the name of the advocate on record did not appear on the cause list. The Supreme Court held inter alia that in these circumstances the ex-parte disposal of the case was not justified and directed the tribunal for fresh disposal (ARM Ltd vs Commissioner of Customs, Madras).
SOLON
