Supreme Court Rulings

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

Upholds SLP dismissal; Affirms HC view on scope of Chief Commissioners' Committee directions 

SC dismisses assessee’s review petitions against SLP dismissal, whereby Delhi HC judgement on legality of appeal filed u/s 86(2) of Finance Act upon Committee of Chief Commissioners’ direc...View More

Dismisses Revenue appeal; Upholds DTA sale entitlement basis 'deemed exports' value 

SC dismisses Revenue appeal, upholds Ahmedabad CESTAT’s order allowing DTA clearance of goods upto 50% of FOB value of exports, including deemed exports, to EOU; Observes, “…after g...View More

Dismisses Revenue SLP; Upholds non-taxation of motor vehicle parts at service centre

SC dismisses Revenue SLP, rebuilding / repairing of engines and other parts of motor vehicles constitutes repairing / maintenance of ‘motor vehicles’, not taxable u/s 65(64) of Finance Act...View More

Company Liquidator a "dealer"; Upholds sales tax on assets sale via auction

SC allows Revenue SLP, upholds sales tax liability on “Official Liquidator” in respect of sales effected by him pursuant to winding up proceedings of a company in liquidation; Definition o...View More

Dismisses Revenue appeal; Upholds non-taxation of ready-mix-concrete supply absent service 

SC dismisses Revenue appeal, upholds Delhi Tribunal order quashing service tax demand on supply of ready mix concrete (RMC) absent incidental activities of pouring, pumping and laying of concrete by a...View More

Upholds taxation of audio-visual coverage of IPL matches under 'programme producer services' 

SC dismisses BCCI appeal, upholds Mumbai CESTAT order that confirmed service tax on reverse charge basis towards audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI ...View More

Quashes HC order; Battery charger an 'accessory', taxable at general, not concessional rate

SC quashes P&H HC order which granted concessional tax rate to Nokia India (assessee) towards battery chargers sold alongwith cell phones, under Schedule ‘B’ to Punjab VAT Act r/w Rule...View More

Interprets Sec. 35C; Appellant's non-presence no ground for CESTAT to dismiss appeal

SC allows Special Leave Petition (SLP), sets aside Bombay HC order that upheld CESTAT’s dismissal of appeal for want of prosecution before the Forum; Rejects Revenue contention that under Rule 2...View More