Supreme Court Rulings
SC admits appeal, stays operation of Kolkata CESTAT order which upheld inclusion of transportation / freight charges from factory gate to depot / premises of commission agents in assessable value of m
...View More SC holds that ‘agarbathi perfumes’ (odoriferous compound applied to complete agarbathi manufacture) are excisable, falling under CETH 3302.90; Finds CESTAT’s reliance on Circular dat
...View More SC upholds levy of entry tax on goods imported from outside the country into local areas for consumption, use or sale, under Orissa Entry Tax Act, Kerala Tax Act and Bihar Tax on Entry of Goods in Loc
...View More SC calls upon Chief Justice of India (CJI) to constitute an appropriate Bench to decide issue of taxability of Pan Masala containing tobacco and Gutka under Delhi Sales Tax Act 1975, U.P. Trade Tax Ac
...View More SC holds that Designated Authority (DA) i.e Additional Commissioner of Income Tax (AC) not empowered to issue show cause notice (SCN) to re-open concluded cases under Clause 8(3) of Delhi Tax Complian
...View More SC allows double reduction of input tax credit u/s 11(3)(b) of Gujarat VAT Act in respect of raw material / inputs viz. furnace oil, natural gas and light diesel oil used in manufacture / packing of t
...View More SC upholds applicability of partial input tax credit rebate u/s 17(1) of Karnataka VAT Act r/w 131(3) of Rules thereof on sale of exempted by-product viz. de-oiled cake arising during ‘solvent e
...View More SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a
...View More SC dismisses Revenue appeals, holds that exercise of revisional power u/s 40 of Haryana General Sales Tax Act after its repeal on April 1 2003 vide Haryana VAT Act, is unsustainable; Rejects Revenue c
...View More SC upholds Rajasthan HC judgment, confirms taxation of PSC pipes, jointing material specials, valves, anchor blocks supplied to State Govt. under contract for laying of pipelines for supply of wate
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