Supreme Court Rulings

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

'Surgical cotton' & 'cotton' commercially distinct; Rajasthan / Central Sales tax applicable 

SC upholds sales tax levy on “surgical cotton” at 4% under Rajasthan Sales Tax Act (Act) and Central Sales Tax Act, during AY 1992-93; Rejects assessee’s contention that transfo...View More

Dismisses Revenue SLP; No service tax leviable on Chit Fund business 

SC dismisses Revenue’s SLP against Delhi HC judgment in Delhi Chit Fund Association; HC had held that services in connection with chit business not liable to service tax; HC further held that ch...View More

Sales tax retained under State Incentive Scheme liable to excise post July 2000 

SC allows deduction of 75% sales tax collected but retained (along with balance 25%) as per ‘Rajasthan Sales Tax Incentive Scheme 1989’ (Scheme), from assessable value u/s 4 of Central Exc...View More

Duty paid under protest not hit by unjust enrichment, Allows refund claim 

Allows refund claim of duty paid under protest as same not hit by bar of unjust enrichment; Contracts being fixed price contract without any escalation clause, limitation u/s 27 of Customs Act, 1962 n...View More

Reverses HC order; Denies 75% exemption applying 'special law overrides general' maxim 

SC reverses HC order, denies benefit of 75% tax exemption to cement company as ‘Prestigious unit’ under Rajasthan’s “Sales Tax New Incentive Scheme for Industries, 1989”;...View More

Rejects liberal construction to exemption condition violation; Overrules HC judgment allowing relief 

SC reverses P&H HC ruling allowing clubbing of industrial units to avail tax exemption under Rule 28A of Haryana General Sales Tax Rules; Rule stipulates payment of availed tax benefit with intere...View More