Supreme Court Rulings
SC holds that “rebate of duty of excise on excisable goods exported out of India would be covered under Section 11B of the Act” and hence, such claims can only be made within the period of
...View More SC dismisses SLP against decision of Karnataka HC which upheld “simultaneous levy” of GST and Basic Excise duty and NCCD on tobacco or tobacco product; SC opines that there is no “go
...View More SC holds that hiring of player by event organiser for a sports tournament is taxable under the definition of “manpower recruitment or supply agency”u/s 65(105)(k) r/w section 65(68) o
...View More SC dismisses review petitions filed against its judgment which held that the State Legislatures have the power to tax lotteries under Entry 62 of List II, by setting aside the judgments passed by the
...View More SC allows Revenue’s appeal, holding that the dispute w.r.t. breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, "itself cannot be
...View More 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
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