Supreme Court Rulings
SC affirms Andhra Pradesh HC judgment upholding the validity of amendment made to Rule 67 of the A.P. VAT Rules, 2005 vide GOMs. No.503 dated May 8, 2009, however, to the extent the amendment led to d
...View More SC delivers ruling in Central govt/Revenue’s favour on the question of its power to withdraw benefit of concession rate on imported goods (printing machine) by amending the exemption notificatio
...View More A division bench of Supreme Court renders split verdict on the question of appellants being entitled to a sales tax exemption despite an amendment to the West Bengal Sales Tax Act, 1994
...View More SC upholds CESTAT order holding that chemical preparations used in the processing of cinematographic films, produced by Assessee in situ and captively consumed are not marketable goods falling under C
...View More SC dismisses Revenue’s SLP against HC order which upheld classification of ‘toffee’ and ‘candy’ manufactured by ITC Ltd. (Respondent-assessee) as ‘sweetmeat and sug
...View More SC sets-aside order of Kerala HC which observed that both Kaveri Pet and Polyforms Pvt. Ltd.(Kaveri/sister concern) and assessee being holders of Nilkamal brand, sale by Kaveri to assessee did not con
...View More SC upholds CESTAT’s oder rejecting appeals of assessees (a 100% EOU) against whom duty demand alongwith penalties were raised for selling/clearing ‘Prime Quality Goods’ by misdeclari
...View More SC holds that addition or blending of Multi-Functional Additives with Motor Spirit (MS) and duty paid High Speed Diesel (HSD) doesn’t result in transformation of those products into new products
...View More SC holds that mixing of base paint with additive doesn’t result in a new commercial product but paint itself, thus the process doesn’t amount to ‘manufacture’; Revenue contende
...View More SC while deciding a batch of appeals rules on the question of taxability of ‘Pan Masala’ or ‘Gutka/Gutkha’ by State enactments viz. the Delhi Sales Tax Act, the Uttar Pradesh T
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