Supreme Court Rulings

Dismisses assessee's SLP challenging interest on differential duty payable pursuant to price escalation

SC Larger Bench (LB) holds the assessee liable to interest u/s 11AB of the Central Excise Act, 1944 on the differential excise duty that become payable on the basis of price escalation clause; Explain...View More

Copy of LB order dismissing SLP challenging interest levy on differential duty

Copy of SC (Larger Bench) order dismissing assessee’s SLP challenging chargeability of interest u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post remo...View More

Upholds HC, power to arrest cannot be exercised without determination/adjudication of penalty

SC dismisses Revenue’s appeal against order of HC that DGCEI or Service Tax Department cannot by-pass procedure set out u/s 73A of Finance Act, 1994 (FA), before proceeding with arrest u/s 90 an...View More

Valuation Rules applicable sequentially, rejects ''decorative lightings" valuation under Rule 7, 9 

SC sets aside order of Commissioner as well as CESTAT in relation to duty imposed on import consignments of electric decorative lightings under brand names ‘Diyas’ and ‘mAntra’...View More

Revives writ, directs HC to decide issue of liability of interest on 'Entry Tax'

SC directs HC to answer question relating to nature and extent of liability of interest on Entry Tax on assessee under U.P. Tax on Entry of Goods into Local Areas Act, 2007 in appeals preferred agains...View More

Dismisses Revenue's appeal, upholds classification of 'Homeo Hair Oil' as a 'medicine'

SC upholds classification of product ‘Aswini Homeo Hair Oil’ manufactured by assessee under Entry 37 of Schedule-I to The Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) as a 'medic...View More

Dismisses Revenue's appeal, payment towards salary of employees deputed from parent entity, not taxable

SC dismisses Revenue’s appeal against order of CESTAT which held that payment of salary and other perks of the employees deputed from foreign company shall not be taxable under ‘manpower r...View More

‘Dharmada’, collected from buyer & meant for charity, not includible in transaction value

SC Larger Bench (LB) allows assessee’s appeal, holds that Dharmada collected by assessee which is an optional payment made by buyer, earmarked for charity and credited as such, cannot be regarde...View More

Dismisses Revenue's appeal, extends credit on invoices bearing 'unregistered' branch name & address

SC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit on invoices received during the period 2006-07 to 2010-11 bearing name and addresses of branches, not registered...View More

Dismisses assessee's appeal, rules on 'total turnover' concept for 'Turnover Tax’ determination

SC dismisses assessee’s appeal, rules on concept of ‘total turnover’ as defined u/s 6-B(1) of Karnataka Sales Tax Act, 1957 (KST Act) for determination of turnover tax; Rejects asses...View More