Supreme Court Rulings

Supply from bonded warehouse to foreign-bound ships not "import"/ "export", upholds sales-tax levy

SC dismisses assessee’s appeal, holds that sale of goods (i.e. foreign made cigarettes) kept in bonded warehouse (without payment of customs duty) to foreign-bound ships as “ship stores&rd...View More

Dismisses Revenue’s SLP against HC order rejecting sales-tax levy on inter-state works-contract

SC dismisses Revenue's SLP against order of Delhi HC which concluded that supply of goods from Mumbai to Delhi to execute works contract by assessee, engaged in supply, erection, commissioning and ins...View More

Assessee obliged to comply with statutory obligations having obtained HC’s conditional interim-order 

SC holds that conditional interim order passed by HC whereby assessee voluntarily executed bonds and filed monthly (RT­12) returns bearing endorsements, is indicative of a ‘provisional asses...View More

Cannot extend Excise exemption granted under Notification to NCCD/Cesses; SRD decision per-incuriam

SC (3 judge bench) upholds HC order, quashes challenge to Exemption Notification No.71/2003 dated September 9, 2003 issued for the State of Sikkim, to the extent, it does not extend exemption to Educa...View More

Upholds Karnataka’s right to levy sales-tax on time-charter arrangement, follows '20th Century Finance' ratio

SC (3 Member Bench) holds that time charter of tug vessel by assessee (Great Eastern Shipping) to New Mangalore Port Trust (NMPT/Charterers) under Charter Party Agreement constitutes a ‘deemed s...View More

Quashes retrospective rescission of Notification extending tax rebate to units which commenced production

SC quashes Notification dated October 14, 2004 issued to rescind Notification dated February 27, 1998 providing for rebate in respect of tax payable under Uttar Pradesh Trade Tax Act, 1948 (Act) w.r.t...View More

Directs HC to decide Indian authorities competence to go behind Country of Origin Certificate 

SC sets aside Bombay HC order dismissing assesee's challenge to show cause notice (SCN) issued by Customs authorities seeking to deny concessional rate of duty on goods imported from Malaysia, di...View More

No appeal maintainable against Department’s Internal Order confirming Revenue's jurisdiction to adjudicate

SC allows Revenue’s appeal, holds that no appeal can be preferred against Internal Order (IO) of the Department taking a view that the authorities had jurisdiction to proceed in the matter i.e. ...View More

Condones delay in filing revision application before HC, remits matter

SC overrules HC, condones the delay in filing a revision application before HC reasoning that the provisions of Section 5 of Limitation Act is applicable to the revisional provision u/s 48 of Himachal...View More

No sales tax or service tax on supplies by club to members 

SC Larger Bench (LB) holds that “clubs… cannot be treated as separate in law from their members” and “there is no sale transaction between a club and its members” while ...View More