Supreme Court Rulings
SC dismisses Revenue's SLP against Bombay HC’s decision classifying ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home prima
...View More In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets
...View More SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract
...View More SC upholds HC order classifying ‘tinted glass sheets’ manufactured by assessee as “goods or wares made of glass”, taxable at 15%; Citing that “There is no vagueness in th
...View More SC in matter relating to alleged evasion of customs duty to the tune of Rs. 1 cr on imports from HongKong, disapproves Revenue’s reliance on ‘not attested’ and ‘just xerox copi
...View More SC refuses to agree with Revenue’s view that CESTAT’s observation in para 12 that ‘even if no audit is conducted during the relevant period and some duty esc
...View More SC dismisses Revenue’s appeal against CESTAT order which had set-aside rejection of invoice price (IP) and enhancement in value of imported goods basis unattested photocopy of export declaration
...View More SC finds no reason to interfere with HC order which held that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not classifiable
...View More SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa
...View More SC rules that “there is no bar as such for seeking restoration of the appeal if the assessee is unsuccessful in availing the benefit under the Amnesty Scheme”; Sets-aside order of Single J
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