Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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