Supreme Court Rulings
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 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 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 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 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 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, 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 SC allows payment of settlement dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 long after the cut off date of June 30, 2020, admits the impossibility of making payment within the pr
...View More SC holds that purchaser (appellant) of Sugar Mill cannot be fastened with the unpaid tax liability of seller (dealer-manufacturer) for the period anterior to execution of Slump Sale Agreement; Op
...View More SC allows Revenue’s appeal, rules that oxygen gas whose main function is to reduce the carbon content as per the requirement, cannot be said to be a “raw material” use
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