Supreme Court Rulings

Overrules CESTAT; 'Agarbathi perfume' a marketable odoriferous compound, liable to excise duty 

SC holds that ‘agarbathi perfumes’ (odoriferous compound applied to complete agarbathi manufacture) are excisable, falling under CETH 3302.90; Finds CESTAT’s reliance on Circular dat...View More

Upholds levy of entry tax on imported goods; 'Origin' irrelevant for chargeability

SC upholds levy of entry tax on goods imported from outside the country into local areas for consumption, use or sale, under Orissa Entry Tax Act, Kerala Tax Act and Bihar Tax on Entry of Goods in Loc...View More

Urges tearing of "judicial veil" over conflicting views on 'tobacco pan-masala' taxability

SC calls upon Chief Justice of India (CJI) to constitute an appropriate Bench to decide issue of taxability of Pan Masala containing tobacco and Gutka under Delhi Sales Tax Act 1975, U.P. Trade Tax Ac...View More

Designated Authority cannot reopen concluded Amnesty cases; Absent SCN challenge, directs fresh proceedings

SC holds that Designated Authority (DA) i.e Additional Commissioner of Income Tax (AC) not empowered to issue show cause notice (SCN) to re-open concluded cases under Clause 8(3) of Delhi Tax Complian...View More

Overrules HC; Upholds double ITC reduction for branch transfers & fuel for manufacture

SC allows double reduction of input tax credit u/s 11(3)(b) of Gujarat VAT Act in respect of raw material / inputs viz. furnace oil, natural gas and light diesel oil used in manufacture / packing of t...View More

Rejects HC's 'purposive' construction; Partial ITC rebate applicable on exempt by-product sale

SC upholds applicability of partial input tax credit rebate u/s 17(1) of Karnataka VAT Act r/w 131(3) of Rules thereof on sale of exempted by-product viz. de-oiled cake arising during ‘solvent e...View More

Subsequent omission of procedural 'credit availment' Rule cannot absolve duty evasion charge 

SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a...View More

Exercise of revisional power under repealed enactment unsustainable; General Clauses Act inapplicable 

SC dismisses Revenue appeals, holds that exercise of revisional power u/s 40 of Haryana General Sales Tax Act after its repeal on April 1 2003 vide Haryana VAT Act, is unsustainable; Rejects Revenue c...View More

Supplies under pipeline commissioning contract taxable as 'sale', not 'works contract' pre-2001 

​SC upholds Rajasthan HC judgment, confirms taxation of PSC pipes, jointing material specials, valves, anchor blocks supplied to State Govt. under contract for laying of pipelines for supply of wate...View More

Affirms 'vegetable fat spread' taxation at residuary rate, not as "edible oil" 

SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Karnataka HC decision upholding classification of “vegetable fat spread” under residuary entry, taxable...View More