Supreme Court Rulings


Upholds CESTAT's remand orders, lays down principles for goods valuation pre & post 2000 amendment

SC disposes a batch of appeals alleging undervaluation of goods removed by the assessees for sale to or through dealers which was upheld by the CESTAT and Adjudicating Authority, remands the matter ba...View More

Upholds State's decision of recalling excessive 25% subsidy erroneously given under Investment Promotion Scheme

SC affirms order of HC and demand of refund of excess subsidy to the tune of Rs. 16 crores (approx) under Rajasthan Investment Promotion Scheme, 2003 (RIPS 2003); Upholds the revision order passed by ...View More

Upholds 'purchase tax' levy on 'empty bottles' 'used' for Beer/IMFL bottling

SC upholds levy of purchase tax on the purchase of empty bottles from unregistered dealers by assessee engaged in business of manufacture and sale of Beer and Indian Made Foreign Liquor (IMFL) under S...View More

Quashes State issued 'ill-advised' Circular to restrict 'sales-tax' reimbursement towards 'works-contrac 

SC affirms HC, upholds assessee’s claim for reimbursement, in terms of General Conditions of Contract (GCC) under the National Competitive Bidding Contract, of sales tax levied under the Orissa ...View More

Sets aside HC-order allowing GlaxoSmithKline's writ filed after expiry of statutory appeal-filing limitation

SC sets aside HC order allowing assessee-company’s writ petition, filed after statutory appeal against the VAT assessment order was dismissed by appellate authority for being barred by limitatio...View More

Rejects 'Car matting' classification as motor-vehicle part/accessory, 'common parlance' test inapplicable

SC finds no error in order of Tribunal classifying “car matting/carpets” under Chapter 57 of First Schedule to Central Excise Tariff Act, 1985 under the heading “Carpets and Other Te...View More

Post-importation activities not includible in assessable-value of every import with 'Turnkey-Contract' features

SC dismisses Revenue’s appeal, upholds Tribunal order that drawings and technical documents related to post importation activities for assembly, construction, erection, operation and maintenance...View More

Tax-authorities cannot stipulate 'time-frame' for taking goods-delivery from carrier for 'subsequent-sale' benefit

SC dismisses Revenue’s appeal, holds that the tax administration/authorities cannot impose a limit or timeframe within which delivery of the goods has to be taken from a carrier as a condition o...View More

Explains promissory estoppel doctrine, upholds restriction on area-based exemption to actual value addition 

SC, while deciding a batch of appeals, upholds validity of Notifications which prescribed that excise duty refund would be allowed to the manufacturer undertaking manufacturing activities in concerned...View More

“Medical Oxygen IP” & “Nitrous Oxide IP” taxable at 4%/5% as drugs, dismisses Revenue's appeal

SC affirms HC, holds that “Medical Oxygen IP” and “Nitrous Oxide IP” are taxable as 'drug' at 4%/5% under Entry 88 of Schedule IV of Andhra Pradesh Value Added Tax Act 2005 (AP...View More