Supreme Court Rulings


Exercise of revisional power under repealed enactment unsustainable; General Clauses Act inapplicable 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

Upholds writ dismissal on ground of 4 years delay absent challenge to demand confirmed 

SC upholds HC dismissal of writ petition as barred by delay and laches of 4 years where assessee never challenged adjudicating orders and woke up only after issue was settled in other cases; Notes tha...View More

Dismisses Revenue SLP; Affirms benefit of concessional CVD on imported mobile handsets 

SC dismisses Revenue SLP against Delhi HC order allowing refund of excess countervailing duty (CVD) paid on import of mobile handsets; Following the law laid down by SC in SRF Ltd, HC had allowed the ...View More

Dismisses Revenue SLP; Affirms concessional tax on multi-function network printers as "peripherals"

SC dismisses Revenue SLP, finds no legal / valid ground to interfere with Madras HC order which held that image runner – multifunction network printer is taxable @ 4% under Entry 18(i), Part B o...View More

Dismisses Revenue SLP; Affirms penalty waiver absent 'willful intent' to evade duty 

SC dismisses Revenue SLP against Madras HC order which had set aside penalty u/s 11AC of Central Excise Act for lack of willful intent to evade duty where assessee reversed CENVAT credit erroneously a...View More

Chit fund business neither 'cash' nor 'fund' management, outside scope of Sec. 65(12)

SC rules that chit fund business does not amount to ‘cash management’ so as to render same taxable u/s 65(12) of Finance Act i.e. “banking and other financial services” during ...View More

Continuation of 'Anti-dumping duty' not automatic; Extension Notification post expiry of levy, untenable

SC rules in favour of assessees, upholds HC findings that order directing continuation of anti-dumping duty (ADD) issued after expiry of duty period is bad in law; Notes that Notification dated Januar...View More

Affirms HC, manufactured LPG not exempt absent supply in cylinders 'for domestic use’

SC dismisses assessee’s SLP, affirms HC order denying exemption w.r.t. manufactured LPG, wherein it was held that, as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be av...View More