Supreme Court Rulings


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

Upholds CESTAT ruling holding Mobile covers classifiable by customs tariff, not exemption notifications or MeITY policy

SC upholds CESTAT Delhi ruling that held that mobile phone front, back covers are classifiable on the basis customs-tariff and not on the basis of exemption notification or Ministry of electronics and...View More

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority 

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority...View More

Liability to pay duty upon confiscation includes interest for delay; Upholds HC decision 

SC confirms Bombay HC judgment which held that interest u/s 28AB is attracted where confiscated goods (self-propelled hydraulic piling rigs utilised exclusively for the construction of roads, bridges ...View More

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment 

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment ...View More

Copy of judgment dismissing Revenue’s appeal challenging transaction value assessment of chewing tobacco 

SC dismisses Revenue’s appeal against CESTAT ruling, determines that selling chewing tobacco to dealers/distributors for further sale to retailers in HDPE Bags which does not display price, qual...View More

Disposes Revenue’s challenge to exhibiting films by ‘Wave Cinemas’; Follows co-ordinate Bench order in INOX

SC disposes of Revenue’s appeal against CESTAT order setting aside service tax demand under category of “Business Support Service” (BSS) vis-a-vis owner of multiplex, namely, ‘...View More

Dismisses Revenue’s challenge to exhibiting films by Inox Leisure 

SC dismisses Revenue’s appeal against order of CESTAT Hyderabad which set aside demand against Inox under ‘Business Support Services’ (BSS) with interest, penalty holding that assess...View More