1. A taxing statute must be interpreted strictly and in its literal sense. Nothing can be added or subtracted from the language employed by the Legislature so as to impose tax by implication or inference.

2. Where a person dies in police custody, the burden lies heavily on the State to explain the cause of death through credible, independent evidence. Failure to do so, especially in cases where ante-mortem injuries are present or the death occurs shortly after custody, constitutes a violation of the right to life and dignity under Article 21. The State is liable to pay compensation to the dependents of the deceased, which serves the dual purpose of relief to the family and deterrence against future violations.

3. Scope of intervention of the Court in arbitral matters is virtually prohibited, if not absolutely barred and that the interference is confined only to the extent envisaged under Section 34 of the Arbitration and Conciliation Act, 1996.

4. The power of relaxation under Rule 22 of the Chhattisgarh Medical Education (Gazetted) Services and Service Conditions of Directorate Health Services, Health and Family Welfare Department, known as Chhattisgarh Medical Education (Gazetted) Service Recruitment Rules, 2013 is confined to conditions of service and cannot override or amend a substantive recruitment provision. An executive notification cannot defeat a statutory mandate requiring 100% promotion

5. Under the provisions of the Juvenile Justice (Care and Protection of Children) Act, 2015, particularly Sections 15 and 18, a child who commits a heinous offence and is found fit for trial can be sentenced to a maximum period of three years in a place of safety.

6. "An educational institution qualifies as an establishment under the Employees’ State Insurance Act, 1948 (ESI Act) because it provides services and activities to the public at large regularly with the help and support of its employees."

7. "An educational institution can also be regarded as an ‘Establishment’ under the Employees’ State Insurance Act, 1948 (ESI Act), as it provides services and activities that are systematically and habitually undertaken to serve the community with the assistance of its employees."

8. In view of saving clause under Section 30(2) of the Prevention of Corruption Act, 1988, the action taken under the Prevention of Corruption Act, 1947 will be deemed valid under the new Act, 1988 provided that they are not inconsistent with the provisions of the new Act, 1988.

9. For conviction u/S 368 IPC, the prosecution is required to prove that the accused had knowledge that the person concerned had been kidnapped or abducted.

10. In cases involving heinous crimes such as multiple murders, sexual assault, and theft, the testimony of an injured eyewitness is of high evidentiary value, his presence at the scene naturally established by his injuries. Where such testimony is corroborated by postmortem reports, medical evidence, forensic/DNA analysis, and recovery of incriminating property, the prosecution establishes an unbroken chain of circumstances, sufficient to prove guilt beyond reasonable doubt. Recovery pursuant to disclosure under Section 27 of the Evidence Act, when corroborated by independent witnesses and forensic reports, constitutes a strong incriminating circumstance.