Supreme Court Rulings
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
...View More 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 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 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 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 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 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 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
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