Supreme Court Rulings


Dismisses Revenue's appeal against CESTAT's order holding activity of printing/selling photo-books as manufacture

SC dismisses Revenue’s appeal against Chandigarh CESTAT’s order wherein it was held that activity of printing photographs on plain printing paper and thereaft...View More

Packaging/labelling spare-parts of earth-moving equipment a manufacture? Remands matter to CESTAT (LB)

SC in a significant decision for industries engaged in the manufacture of earth-moving equipment facing long drawn litigation on levy of excise duty on packaging and labelling of spare parts of earth ...View More

Dismisses Revenue's SLP against Bombay HC ruling quashing SCNs for gross-delay in adjudication

SC refuses to interfere with the division bench judgment of Bombay HC disallowing Revenue to proceed with SCNs kept in the call-book for 7-11 years without adjudication; Attributing the...View More

Dismisses challenge to constitutional validity of Section 9D; Imposes cost upon assessee for protracting proceedings

SC  in appeal assailing twin substantive issues concerning vires of section 9D of Central Excise and Salt Act, 1994 (Excise Act) which applies to the proceedings under the Act before a ...View More

Expounds on ‘writ’ powers of High Courts; Alternate remedy no bar to maintainability

SC re-iterates, re-asserts ‘writ’ powers of High Courts, lays down principles on exercise of the powers when an alternate remedy is available before petitioner/Assessee; While refusing to ...View More

Expounds on ‘writ’ powers of High Courts; Alternate remedy no bar to maintainability

SC re-iterates, re-asserts ‘writ’ powers of High Courts, lays down principles on exercise of the powers when an alternate remedy is available before petitioner/Assessee; While refusing to ...View More

Affirms CESTAT; APMC liable to service tax on renting shops for flower trading

SC concurs with CESTAT’s finding that activity of renting of phars/tin-sheds/shops by APMC (Agricultural Produce Marketing Committee) for marketing/trading/storing of flowers...View More

Affirms Tribunal order quashing levy on leasing of wagons to Railways; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeals against decision of CESTAT, Bangalore quashing service tax demand under the head of ‘Supply of Tangible Goods’ (SOTG) on lease/rental charges of wagons...View More

Upholds classification of HP and Lenovo's 'all- in- one PC', Cautions using Wikipedia for legal-dispute resolution 

SC sets-aside CESTAT judgments which classified the Automatic Data Processing Machines (‘ADP’) popularly known as ‘All in One Integrated Desktop Computer’ under the CTH 8471 30...View More

SC interprets 'diversification' vs 'modernisation', dismisses exemption claim under UP Trade Tax Act

SC, in the context of U.P. Trade Tax Act, holds that replacement of old machinery with new machinery for improvement in quality/quantity of product, aided by new technology, falls in the category of '...View More