Supreme Court Rulings
SC upholds Bombay HC's order denying benefit of additional licence (AL) on export of "processed iron-ore" during the period April, 1990 to March, 1991 as same was in the list of ineligible items as pe
...View More Supreme Court (Larger Bench) upholds the Orissa Entry Tax Act, 1999 and UP Entry Tax law, levying entry tax on goods entering into ‘industrial area/township’ by characterising it as a &ldq
...View More SC issues notice, admits Revenue’s appeal in matter involving classification of imported goods as “iron ore fines” or “iron ore concentrates” for the purpose of gran
...View More SC holds that "judgment and order passed by the High Court entertaining the writ petition under Article 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebat
...View More SC dismisses Thermax’s appeal against CESTAT order, rules that Modified Vapour Absorption Chillers (MVAC) are not 'heat pump' but merit classification as refrigerating equipment under sub-headin
...View More SC finds “no reason to interfere with …. judgment passed by the High Court as well as …Tribunal” setting aside penalty imposed u/s 114 on the ground that said provision is in
...View More SC rules that, “CESTAT and/or the High Court” have committed no error to hold that purchaser (assessee/respondent) of vessel named “M.V. Vishwa Yash” cannot be fasten
...View More In strong words, SC comes down sharply on AP HC, observes that “the High Court has committed a very serious error in not entertaining the appeals” and “relegating the Revenue to pref
...View More SC finds that HC “was in error” in ruling that dispute arising of non-issuance of Form E-1 and extending benefit of Form C was in the nature of asserting a contractual claim which can be r
...View More SC dismisses revenue’s writ petition against the judgment holding that ‘relays’ solely meant for use in railway signaling equipment would merit classification under heading 8608 and
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