Supreme Court Rulings


Addition/Blending of Multi-Functional Additives with Petrol/Diesel doesn’t result in new product emergence

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

Mixing of paint with additive doesn’t result in new commercial product, hence the process is not ‘manufacture’

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

State competent to levy tax on tobacco till 2001; Embarks on ‘inclusion’ effect 

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...View More

“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