Supreme Court Rulings


Analysis of SC judgment on Dettol, Mosquito Mats, Coils, Harpic and Lizol classification

SC partly allows Reckitt Benckiser's appeal, sets aside Kerala HC judgment to the extent it relates to classification and determination of applicable VAT on the product ‘Dettol’;...View More

Reassessment cannot be predicated on ‘change of law’ brought in Nokia case; Dismisses Revenue’s SLP

SC holds that re-opening of assessment in case of Samsung India on account of change of law brought about in Nokia India case (on mobile charger classification) ...View More

Provision requiring TDS deduction by hirer on ‘deemed-sale’ not ultra-vires; Allows Revenue’s appeal

SC allows Revenue’s appeal, upholds validity of Rule 3A(2) of Tripura Sales Tax Rules, 1976 (TST Rules) and memorandum issued by State Government requiring hirers o...View More

Providing Corporate Guarantee by Edelweiss to group companies without consideration not taxable service 

SC dismisses Revenue’s appeal against CESTAT's order holding that issuance of corporate guarantee by Assessee (Edelweiss Financial Services Ltd.) to group companies without consideration is not ...View More

Relief to Adani Power, Rejects Revenue's appeal against CESTAT-order dismissing charge of over-valuation

SC dismisses Revenue’s appeal against CESTAT’s order quashing charge of over-valuation of imported goods by Adani Power for setting-up power projects in Maharashtra and Rajasthan; Obs...View More

Embarking on interpretation rules, upholds CESTAT’s classification of Videocon’s imported LCD-sets under Chapter 90

SC dismisses Revenue's appeal, upholds CESTAT’s reasoning that Liquid Crystal Devices (LCD) sets fall under Chapter 90, Entry 9013.8010 as opposed to CH 8529 claimed by Revenue on the basis that...View More

Embarking on interpretation rules, upholds CESTAT’s classification of Videocon’s imported LCD-sets under Chapter 90

SC dismisses Revenue's appeal, upholds CESTAT’s reasoning that Liquid Crystal Devices (LCD) sets fall under Chapter 90, Entry 9013.8010 as opposed to CH 8529 claimed by Revenue on the basis that...View More

Separate SCN not necessary where order sanctioning refund is set-aside in review

SC rules in Revenue’s favour, holds that show cause notice u/s 11A of the Central Excise Act, 1944 is ‘not’ necessary for recovery of the amount in case refund of duty is reviewed u/...View More

CESTAT's order treating sales between subsidiaries of foreign-entity as related-party transation 'unsustainable'

SC holds CESTAT’s order rejecting the value at which the goods (i.e. Esbiothrin) were sold, by treating assessee as related person of its buyer (where both assessee...View More

Footwear sold to ‘institutional consumers’ like Military, not qualified for 'MRP-based valuation' 

SC allows Revenue's appeal by setting aside CESTAT order and holding that sale of ‘footwear’ to ‘institutional consumers’ (military and paramilitary institutions in this case) ...View More