- SC : 'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test'
- SC : Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus
- CESTAT : Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’
- HC : Quashes revival of VAT Assessment against Indian Oil- Adani JV citing statutory procedural infractions
- CESTAT : (LB): No mechanism to transition blocked cesses into GST; Cash refund not allowed u/s 142(3)




