Supreme Court Rulings


Dismisses SLP against HC-order denying concessional-tax benefit for delay in claiming sales return

SC dismisses assessee’s SLP, finds itself not inclined to interfere with Kerala HC decision that upheld rejection of concessional tax rate, noting assessee’s failure to meet the statutory ...View More

SC upholds States’ right to recover past tax-dues on Mineral-Rights, however, waives interest, penalty

SC upholds powers of the States to tax mineral rights from past date, rejects arguments that judgment should be given a prospective effect; However, SC waives interest and penalty and states that tax ...View More

Dismisses assessee's review petition against verdict classifying 'Tinted glass sheets' as 'glassware' 

SC dismisses assessee's review petition challenging judgment which upheld Allahabad HC’s classification of "tinted glass sheets" as "all goods or wares made of glass," subject to 15% duty under ...View More

Rules on ‘mandatory’/‘discretionary’ power to impose penalty; Dismisses Revenue's SLP in Toyota case 

SC turns down appeal of Department against Toyota Industries Engine Ltd. (assessee/Respondent) in matter pertaining to whether penalty is ‘mandatory’ under Karnataka VAT Act (KVAT) and rul...View More

VAT paid on purchase not includible in determining taxable turnover; Calls for strict interpretation 

SC dismisses Revenue’s appeal, affirms Gujarat HC ruling in case of Ambuja Cements (assessee) which held that taxable turnover of purchases shall not include value of purchases on which no tax c...View More

Copy of order dismissing Revenue's SLP w.r.t. Entertainment-Tax levy on online-booking charges by PVR 

Copy of SC order dismissing Revenue's SLP against Madras HC judgment (Division Bench), which set aside Single Judge decision, effectively holding that Entertainment Tax under the Tamil Nadu Entertainm...View More

Dismisses Revenue's appeal challenging CESTAT's classification of Huawei’s Interface Card as PPCBA 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai ruling which accepted Huawei’s classification of imported ‘36-Port-100GE Interface Card’ under tariff item 8517 7010 a...View More

Upholds Kerala HC decision quashing luxury-tax demand against Club on limitation ground 

SC dismisses Revenue’s civil appeal against common judgment of Kerala HC which held the demand raised on the disputed receipts of the club for letting out its rooms, under the Kerala Tax on Luxu...View More

Dismisses Revenue's SLP against quashing VAT-levy on materials procured by Power-Grid from outside State 

SC dismisses Revenue’s SLP against J&K HC’s judgment in the matter of Power Grid holding that the act of importing/purchasing goods (tower material, conductors, sub-station material, s...View More

Dismisses Revenue's appeal challenging CESTAT ruling on mobile-cover classification in Samsung India case 

SC dismisses Revenue’s civil appeal against CESTAT Delhi ruling in Samsung India Electronics Pvt. Ltd. (assessee) on classification of mobile phone front covers, middle covers, and back covers; ...View More