Supreme Court Rulings

Allows ITC on sales to State Govt. outside the State without insisting Form 'C' 

SC allows assessee’s appeal, reads down Section 19(5)(c) of Tamil Nadu VAT Act, 2006 (TNVAT Act) by extending benefit of ITC without insisting on Form ‘C’ where sales are made to oth...View More

Upholds HC, limitation imposed on time period to avail ITC not 'unreasonable' 

SC affirms HC, upholds validity of Section 19(11) of Tamil Nadu VAT Act, 2006 which requires a registered dealer to claim input tax credit (ITC) within 90 days from date of purchase or before end of f...View More

Dismisses assessee's SLP, upholds liability on 'diesel' not used for manufacturing and 'bagasse' 

SC dismisses assessee’s appeal, upholds order of HC which held assessee liable to tax u/s 3B of UP Trade Tax Act, 1948 on ‘diesel oil’ purchased at a concessional rate and not used i...View More

Upholds CESTAT, extends concessional Countervailing Duty benefit on 'external hard disk drive' 

SC dismisses Revenue’s appeal against order of CESTAT which allowed benefit of concessional rate of Countervailing Duty (CVD) on import of “External Hard Disk Drive” meant for extern...View More

Upholds CESTAT, rejects classification of tablet with voice-calling facility as 'automatic data-processing machine' 

SC dismisses Revenue’s appeal against order of CESTAT which held that 'tablet' offering voice calling facility is classifiable as a telephone for cellular network under Customs Tariff Heading (C...View More

Clarifies CESTAT Members' tenure; Seeks status report from Centre on Tribunal vacanies 

SC clarifies the age of retirement of CESTAT Members in an intervention application filed by Addl. District and Sessions Judge who was recently selected as Member (Judicial), while presiding over batc...View More

Upholds HC, Form-C available for natural-gas procured for power generation post GST 

SC dismisses Revenue’s SLP against order of HC which held assessee entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electrici...View More

Admits SLP; Abstains coercive recovery of VAT on repossessed hypothecated vehicles' sale 

SC admits SLP, abstains Revenue from any coercive action against assessee, a financing company, towards sale of repossessed hypothecated vehicles upon failure of borrower to repay the loan, under Raja...View More

Constitution Bench : Exemption Notifications to be interpreted strictly; Assessee cannot take benefit of ambiguity 

5-Judge Constitution Bench of SC rules on interpretation of tax exemption provision / Notification when there is ambiguity as to its applicability w.r.t. entitlement of assessee or rate of tax to be a...View More

Overrules HC, no 'Entertainment Tax' on live musical concert/program receipts 

SC reverses HC, grants exemption from ‘entertainment tax’ on gate receipts from live musical concert/program under Gujarat Entertainment Tax Act, 1977 (Act); Notes that Section 3A was brou...View More