Supreme Court Rulings


Dismisses Revenue’s SLP against Karnataka HC judgment on classification of charger sold with mobile-phone 

SC dismisses Revenue's SLP in issue concerning mobile charger classification when sold in composite pack along with mobile phone; SLP has been filed against judgment of Karnataka HC which held th...View More

Calls for fresh ‘categorical finding’ over ITC on foreign-agent commission payment 

SC allows appeal filed by Zydus Lifescience (medicament/drugs manufacturer, formerly known as Cadila Healthcare Ltd.)  against HC order on claim of Input Tax Credit (ITC) on commission ...View More

Dismisses Revenue's appeal; Expense reimbursement to seconded employees by Boeing-India not taxable

SC dismisses Revenue's civil appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of service-tax on reimbursable expenses claimed by secon...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' ...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

SC dismisses Revenue’s appeal against CESTAT order quashing service-tax levy on deployment of ‘drilling unit (rig) under separate charter agreement at the request of client by charterer;&n...View More

Interprets 'goods' under UP VAT Act, allows full ITC; Distinguishes M.K. Agro Tech

In an important judgment, a three judges bench of SC interprets ITC related sections of UP VAT Act, holds that full ITC is allowable on purchase of rice bran under relevant provisions of the ...View More

SC in Rainbow Papers case: Review can't be sought merely for ‘rehearing’ unless circumstances "compelling"

SC dismisses all review petitions against its judgment in Rainbow Papers matter wherein it was held that Resolution Plan ignoring statutory dues is liable to be rejected, remarks that&n...View More

Copy of order classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ 

SC delivers verdict in a batch of appeals filed by the Revenue and assessee concerning the classification of ‘Chewing Tobacco’ and ‘zarda/jarda scented tobacco’; In the set of ...View More

SC holds amendment to Telangana VAT Act post GST enactment as 'void'

Copy of SC judgment holding amendments to Telangana VAT Act post GST enactment as 'void'; SC holds that amendments made to the Telangana and Gujarat VAT Act, after July 01, 2017 “were ...View More

Dismisses Revenue's SLP against HC-order declining to condone 1471 days in appeal-filing

SC dismisses Revenue’s SLP against Delhi HC’s order which declined to condone delay of 1471 days in filing the appeal on observing that Revenue was not handicapped in any manner in ascerta...View More