Supreme Court Rulings


Pernod Ricard's customs duty dispute to be heard before Special Lok Adalat (Samadhan Samaroh, 2026) 

SC directs that SLP filed by Pernod Ricard India Pvt. Ltd. (Assessee) against Bombay HC judgment upholding Revenue's power to demand 100% bank guarantee in the alleged undervaluation dispute involving...View More

Upholds CESTAT order classifying I-STAT Analyzer Immuno cartridges under CTH 9027 

SC dismisses the civil appeal filed by Revenue against the CESTAT (Mumbai)’s ruling, which held that cartridges for I-STAT Analyzer Immuno along with the accessories and cartridges are classifia...View More

Dismisses Revenue’s SLP challenging exemption for ‘White Oats' basis binding departmental clarification 

SC dismisses Revenue’s SLP against Karnataka High Court's decision which held in favour of Pioneer Trading and PepsiCo regarding VAT exemption on sales of 'White Oats' for AYs 2007-08 to 2009-10...View More

Absent record, deems medicine samples sent for testing as cleared for home consumption; Sustains demand 

SC upholds Karnataka High Court (Dharwad Bench) judgment that, in absence of records, medicines samples cleared for both in-house testing and for testing through outside laboratories will have to be c...View More

BSNL’s steel tubular transmission poles classifiable as ‘tubes and pipes’; Rejects retrospective levy argument 

SC dismisses BSNL's appeal, holding that the classification of steel tubular transmission poles (Hamilton poles/tubes) manufactured by BSNL under Heading 7306.90 (tubes and pipes) for the purpose of c...View More

Copy of SC’s judgment holding BPCL's CNG retail infrastructure support to MGL taxable as 'BAS' 

SC allows Revenue's appeals, quashes CESTAT Mumbai ruling, and restores service tax demand on BPCL and HPCL(Assessees), holding that activities undertaken in relation to sale of Compressed Natural Gas...View More

Upholds CESTAT ruling setting aside confiscation & penalty order against stainless-steel imports 

SC dismisses the civil appeal filed by Revenue, challenging the CESTAT (Mumbai)’s ruling, whereby it set aside the confiscation and penalty order passed by the Commissioner of Customs; On the ba...View More

Copy of SC judgment upholding State's competence to retrospectively levy sales tax on 'imported sugar' 

In a significant matter concerning State’s power to redraw boundaries of tax exemption on a commodity, SC affirms the State’s competence to retrospectively amend Entry 31-B of the Fifth Sc...View More

Copy of SC judgment rejecting royalty-on-royalty challenge and upholding royalty computation based on ASP 

SC upholds the constitutional validity of the Explanation to Rule 38 of the Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016 and the identical Explanation to Rule ...View More

SC issues notice against HC-judgment denying refund claims of Vedanta Ltd 

SC issues notice in SLP filed by Vedanta Limited/Assessee against the Madras High Court’s judgment, which set aside the CESTAT Chennai order which held that the bar of unjust enrichment was not ...View More