Supreme Court Rulings

Buyer's refund claim of duty paid under protest, filed beyond 6 months, unsustainable

SC rejects refund claim filed by buyer (assessee) of conveyor beltings, a Public Sector Undertaking engaged in coal mining, beyond 6 months of purchase in respect of central excise duty paid by manufa...View More

‘Shampoo’ not 'ayurvedic medicine,' upholds demand invoking extended limitation period & dismisses assessee's SLP

SC dismisses assessee’s SLP against order of HC which had upheld demand along with interest and penalty in respect of ‘shampoo’, manufactured by assessee invoking extended limitation...View More

LB to determine sales tax liability on spare-parts replaced by auto-dealer under warranty

LB to decide liability towards sales tax, in respect of free replacement of defective parts in motor vehicle during warranty period; Notes that auto dealer purchased the parts and paid sales tax on it...View More

Despite FTP violation, allows redemption of restricted goods subject to bond execution

SC upholds HC, allows redemption of multi-function devices (MFDs) where goods were not prohibited but restricted and import was made in violation of Foreign Trade Policy, 2015-20 (FTP) and Waste Manag...View More

‘Gypsum board’ included under expanded term ‘Gypsum in all its forms’, taxable at 4% 

SC finds that amended Entry 56 of Schedule IV of Rajasthan Value Added Tax Act, 2003 (RVAT), read as ‘gypsum in all its forms’, encompasses ‘gypsum board’ under the term &lsquo...View More

Upholds CESTAT, declared transaction/assessable value rejection unsustainable sans evidence/reasons by Department

SC dismisses Revenue’s appeal against order of CESTAT which accepted declared transaction value (TV)/assessment value (AV) of imported Aluminium Scrap absent evidence furnished by Department to ...View More

SC dismisses Revenue's SLP, upholds Form-C entitlement for 'natural-gas purchase' 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

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