Supreme Court Rulings

Upholds Rajasthan HC order treating supply of explosives for mining as 'sales'

SC dismisses assessee’s appeal, upholds Rajasthan HC judgment confirming supply of explosives to contractor for use in mining operations as transaction of ‘sale' u/s Sec 2(38)(ii) of Rajas...View More

Dismisses SLP; Upholds HC decision on scope of Chief Commissioners' Committee's directions 

SC dismisses assessee’s SLP, upholds Delhi HC judgment setting aside Tribunal order on legality of appeal filed u/s 86(2) of Finance Act on Committee of Chief Commissioners’ direction; Del...View More

Allows Revenue appeal; Quashes HC judgment on duty assessment against depot sale 

SC allows Revenue appeal, sets aside Bombay HC judgment quashing excise duty demand on goods viz. tractors sold from depots at higher price than ex-factory gate during 1982-85; Accepts Revenue content...View More

Allows input credit against exempted by-products; Maintenance of separate inventory not required 

CENVAT credit available on inputs used in making exempt by-product (viz. sulphuric acid); Rejects Revenue’s contention that when two final products emerge out of common inputs, one excisable and...View More

Constitution Bench holds supply / installation of elevators as 'works contract', not 'sale'

Supreme Court’s 5-Judge Constitution Bench overrules 3-Judge Bench ruling in Kone Elevators Ltd; Manufacture, supply and installation of lifts constitutes “works contract”, not &ldqu...View More

Dismisses Revenue SLP; Input credit available on scrap from exempted goods pre-2004 

SC dismisses Revenue SLP, finding no substance in the petitions; SLP filed against Allahabad HC judgment allowing input credit proportionate to waste & scrap generated during manufacturing of exem...View More

Dismisses Revenue appeal; Tribunal cannot suo motto re-open concluded matter on merits 

SC dismisses Revenue appeal, confirming Madras HC ruling that Tribunal cannot suo motto reopen matter for rehearing on merits, post delivery of gist of decision in open court; As per Rule 26 of CESTAT...View More

Rejects Transfer Petitions; HCs to decide issue of NCCD payment by EOUs 

SC rejects transfer petitions filed under Art. 139A of Indian Constitution by Paras Fab International, Reliance Industries and S.T.I Limited; Art. 139A permits SC to withdraw and dispose of cases pend...View More

Commissioner cannot reopen issue exercising revisional powers once Tribunal order attains finality 

Commissioner of Sales Tax cannot encroach upon Tribunal’s decision attaining finality on particular issue w.r.t. same assessee, under the guise of revisional jurisdiction for subsequent assessme...View More

Dismisses Builder Association's SLP; Leaves room open to challenge Rule 58 amendment 

SC dismisses Special Leave Petition (SLP) filed by Builders Association of India against Bombay HC order, consequent to 3 Judge Bench ruling in Larsen & Toubro Limited dated September 26, 2013; Ho...View More