Supreme Court Rulings


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

Job-work by EOU when cleared to DTA, eligible for excise duty exemption

SC upholds CESTAT' order, rejects finding of Commissioner, Central Excise and Customs Nagpur that the assessee's (Export Oriented Unit - EOU) job work of converting Manganese Ore/Coke into Silicon Man...View More

Grants interim-relief against HC's direction ordering re-tender for videoscopes required by CBEC

SC grants interim relief against order of Delhi HC which had set aside Letter of Award in favour of successful bidder w.r.t. e-tenders floated for supply, installation and maintenance of videoscopes a...View More

Denies concessional 'entertainment-duty' benefit on lump-sum charged for 'amusement-park' entry, reverses HC

SC allows Revenue’s appeal, holds that assessee cannot claim benefit of concessional 'entertainment duty' on lump-sum amount charged for admission and entertainment to amusement park; Sets-aside...View More