Supreme Court Rulings


“Nycil Prickly Heat Powder” not 'medicine/drug' but 'cosmetic'; Accords ‘plain meaning’

SC rules that Medicated Talcum Powder (Nycil) sold by Heinz (assessee/ now taken over by Glaxo Smithkline Pharmaceuticals) to treat heat rashes is taxable as a cosmetic, ...View More

Split verdict on Smuggler's right to approach Settlement Commission; Matter placed before CJI 

SC delivers split verdict hearing an application of Writ Petitioner concerning the accused’s right to approach the Settlement Commission u/s 127B of Customs Act to settle the matter and gain imm...View More

Homeopathy ‘Hair Oil’ for therapeutic/ prophylactic use classifiable as 'medicament', not 'cosmetic’ 

SC dismisses Revenue's appeal against the order of CESTAT involving classification of ‘Aswini Homeo Arnica Hair Oil’ (AHAHO), rules that, AHAHO is a ‘medicament’ classifiable u...View More

Reverses CESTAT findings on Contract Value to be considered vis-a-vis works-contract service

SC sets-aside the order of CESTAT which held the assessee entitled to take the total contract value which includes both goods and services and remit service tax on the entire value as ‘works con...View More

HPGST provisions creating Tax as first charge over property not ultra vires any law 

In appeals filed by the Himachal Pradesh Govt. against the HC judgments outlawing section 16-B of the HP General Sales Tax Act, 1968, SC rules that “section 16-B… is a perfectly valid pie...View More

SC upholds HC-order w.r.t. State-tax non-applicability on SIM-cards, Recharge Coupons & Value-Added Services

SC in a relief to Telecom Operators rules that State Tax cannot be levied on SIM cards, Recharge Coupons and Value-Added Services; Thus dismisses...View More

Direction to impose provisional ADD on LDPE imports to be kept in ‘abeyance/suspended’

SC stays operation of its earlier order directing Government to impose provisional Anti-Dumping Duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; In March, 2022 Director...View More

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment 

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment ...View More

Grants interim-relief; Directs imposition of ADD on LDPE imports subject to final adjudication

SC issues notice in SLP assailing failure on part of Authority in imposing anti-dumping duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; Considers the av...View More

Affirms HC ruling allowing Sony-India to seek BoE amendment for claiming CVD-refund 

SC dismisses Revenue’s appeal against the judgment of Telangana HC allowing Sony India (assessee) to seek amendment of its Bill of Entries (BoE) u/s 149 of the Customs Act post-SRF Ltd decision ...View More