Supreme Court Rulings


Sharing common storage facility does not constitute 'service', but 'joint-venture' between PSUs

SC overrules CESTAT, holds that sharing of expenses between PSUs of State of Gujarat towards incineration and maintenance of storage / handling tank installed for receiving Hydro Cynic Acid (‘HC...View More

Revenue appeal unmeritorious; Affirms non-taxability of excess baggage charges collected separately by Airliners

SC finds no merit in Revenue appeal, affirms CESTAT majority view that excess baggage charges collected by airliners are integral to main service of ‘transporting passengers by air’, not l...View More

Dismisses Revenue SLP on delay & merit; Affirms ITC non-reversal against post-sale discounts

SC rejects Revenue SLP on ground of delay in filing as well as on merit, thereby affirming HC decision on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post-sale discoun...View More

Directs revival of appeal dimissed by CESTAT for pre-deposit non-compliance u/s 129E

SC directs assessee to pre-deposit 50% of demand so as to revive appeal before CESTAT, whose dismissal for non-compliance with order passed under proviso to Section 129-E of Customs Act was confirmed ...View More

Upholds recovery of customs duty drawback consequent to non-realisation of export proceeds

SC upholds HC order, holds assessee liable to repay / surrender customs duty component of drawback granted taken on exported goods, pursuant to non-realization of export proceeds; Observes that as per...View More

Dismisses Revenue SLP conditionally against HC's grant of excess motor-vehicles' entry-tax refund

SC passes conditional order dismissing Revenue SLP against Madras HC order which allowed refund of excess entry tax paid under Entry of Motor Vehicles into Local Areas Act (Entry Tax Act) after adjust...View More

Branded goods sale by subsidiary with unusually high margin, taxable as 'first-sale’

SC upholds HC view, holds that sale of goods under brand name by fully owned subsidiary / group company of holding entity with unusually high margin, taxable as ‘first sale’ u/s 5(2) of Ke...View More

No 'purchase tax' on accepting EXIM scrips from holders per RBI directives

SC concurs with Calcutta HC, holds that State Bank of India (assessee) is not liable to purchase tax u/s 5(6a) of Bengal Finance (Sales Tax) Act, 1941 (‘Act’) for accepting Exim Scrips (Ex...View More

Surcharge leviable on 'gross sales tax payable', before entry tax deduction

SC allows Revenue appeal, upholds levy of surcharge u/s 5A of Orissa Sales Tax Act 1947 (OST Act) on gross amount of sales tax payable before deducting entry tax on goods imported into State; Observes...View More

Sets-aside differential tax on finished goods stock-transfer, absent violation of 'sale' intendment

SC upholds HC order, sets aside differential tax demand on inter-state stock transfer of finished goods viz. urea, manufactured using raw materials viz. natural gas procured at concessional rate u/s 4...View More