Supreme Court Rulings

Judges split over 'Coconut Oil' classification as "Hair Oil" vs. "Edible Oil"

SC delivers split verdict on classification of ‘Coconut Oil’ packed in small sachets / containers, as “Coconut Oil” / "edible oil" under Chapter Heading 1513 or as “Hair ...View More

No service tax on 'reimbursable expenditure' prior to May 2015; Rule 5 beyond statute

SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006; ...View More

'Works contracts' taxable at rates applicable to goods & material used therein, pre-April 2006

SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi...View More

Clarifies appointment of Chairman / President & Members of Appellate Tribunals under new Rules 

SC clarifies applicability of stay on composition of Search-cum-Selection Committee (SCSC) under Tribunal, Appellate Tribunal and Other Authorities (Qualification, experience and other conditions of s...View More

Allows excess tax refund on LPG cylinders, pursuant to Ministry's price fixation 

SC allows refund of excess sales tax paid on LPG cylinders supplied to oil companies, pursuant to price revision / fixation by Ministry of Petroleum & Natural Gas; Observes, a bare reading of Sect...View More

Upholds classification of essential boiler components cleared in parts, as complete machine 

SC affirms classification of ‘essential components / parts of a boiler’ under sub-heading 8402.10 of First Schedule to Central Excise Tariff Act as “All goods other than parts”...View More

Affirms CESTAT LB decision; Free supplies by service recipient for construction service non-taxable 

SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service...View More

Legal Metrology Act inapplicable to 'mineral water' sale above MRP in hotels/restaurants

SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and ...View More

Allows CENVAT credit on outward transportation from place of removal, before 2008 

SC allows CENVAT credit on outward transportation services availed beyond place of removal, under Rule 2(l) of CENVAT Credit Rules; Having regard to definition of “input service” prior to ...View More

All trade discounts permissible deductions for taxable turnover; Southern Motors' parameters applicable 

SC quashes Karnataka HC judgment, holds that all trade discounts are allowable as permissible deductions for arriving at taxable turnover; Observes that the words “in respect of the sales relati...View More