Supreme Court Rulings

Rejects commercial parlance test; Upholds classification of fabric whitener / stiffener basis HSN

SC upholds classification of “Ujala Supreme” (fabric whitener) and “Ujala Stiff and Shine” (liquid fabric stiffener) as ‘Acid Violet Paste’ (AVP) and ‘Poly Vi...View More

Rules in assessee's favour; Grants additional CVD concession on tourist vehicles import 

SC upholds Mumbai CEGAT order, grants refund of 10% countervailing duty (CVD) paid on import of cars to be used as tourist taxis; Interprets Notification No. 64/93-CE, rejects Revenue contention that ...View More

Reverses HC ruling; Dissects K.B. Saha ratio, denies CST benefit to Branch-HO transfer 

SC reverses Andhra Pradesh HC judgment, holds transfer of ‘beedi’ leaves by branch office in Andhra Pradesh to head office (HO) in Maharashtra, subsequent to auction purchase from A.P. Sta...View More

Dismisses SLP, SCN not a 'legislative enactment', however, should convey allegations fairly 

SC dismisses assessee’s SLP, and upholds HC order, Tribunal’s order quashing show cause notice (SCN) itself stating that there was violation of principles of natural justice, not in accord...View More

Dismisses SLP; Incomplete Form capable of re-use = tax evasion intention; Penalty imposable 

SC dismisses SLP against Allahabad HC order which upheld imposition of penalty u/s 54 of U.P. VAT Act, 2008 (Act) for incomplete filling of declaration form (Form 38) accompanying consignment of goods...View More

Re-affirms L&T ratio; Consigns 'dominant intention test' to history, allows retro taxation 

SC upholds constitutional validity of Entry 25 of Schedule VI to Karnataka Sales Tax Act, levying sales tax on processing and supply of photographs, photo prints and negatives; Apex Court delves into ...View More

Revenue appeal bereft of merit; Upholds non-taxation of IPL sponsorship by Citibank 

SC dismisses Revenue appeal, upholds non-taxability of sponsorship services received from BCCI in respect of IPL matches; Finds no merit in appeal, however, deletes portion of Tribunal order whereby s...View More

Dismisses Revenue SLP, but keeps question of classification of 'UPS' / 'CVT', open 

SC dismisses Revenue SLP against Rajasthan HC decision, but keeps the question of law open; HC had upheld classification of UPS & CVT (Constant Voltage Transformer) as 'essential parts of computer...View More

Dismisses SLP; Upholds assessments under UP Trade Tax Act beyond general limitation 

SC dismisses SLP, upholds Allahabad HC order accepting assessment orders under U.P. Trade Tax Act for A.Y. 1989-90, as not barred by limitation u/s 21(2); HC had rejected assessee contention that asse...View More

Dismisses SLP; Upholds HC's refusal to entertain writ challenging same assessments again

SC dismisses SLP, upholds HC’s refusal to entertain assessee’s writ petitions under Article 226 of Constitution challenging same assessment orders which were subject matter of earlier writ...View More