Supreme Court Rulings


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

Upholds Circular excluding EOU from 'Vishesh Krishi Upaj Yojna' Scheme, dismisses assessee's appeal

SC dismisses appeal challenging Circular dated January 21, 2009 excluding export-oriented unit (EOU) from the benefit of Vishesh Krishi Upaj Yojna Scheme notified under Foreign Trade (Development and ...View More

Customs duty on warehoused goods sale assessable on 'sale price'; Kesoram ruling inapplicable

SC rules on determination of customs duty payable on tender sale of goods kept in warehouse due to failure of importer to clear imported goods and pay warehouse rent & customs duty; Holds that cus...View More

‘Purchase’ & ‘sale’ different aspects of transaction, concession under 'Industrial Policy' restricted to sales-tax

SC dismisses assessee’s appeal, holds that “question of assuming that the purchase tax was also part of the industrial policy under consideration cannot be countenanced”; Thus, finds...View More

Supply from bonded warehouse to foreign-bound ships not "import"/ "export", upholds sales-tax levy

SC dismisses assessee’s appeal, holds that sale of goods (i.e. foreign made cigarettes) kept in bonded warehouse (without payment of customs duty) to foreign-bound ships as “ship stores&rd...View More

Dismisses Revenue’s SLP against HC order rejecting sales-tax levy on inter-state works-contract

SC dismisses Revenue's SLP against order of Delhi HC which concluded that supply of goods from Mumbai to Delhi to execute works contract by assessee, engaged in supply, erection, commissioning and ins...View More

Assessee obliged to comply with statutory obligations having obtained HC’s conditional interim-order 

SC holds that conditional interim order passed by HC whereby assessee voluntarily executed bonds and filed monthly (RT­12) returns bearing endorsements, is indicative of a ‘provisional asses...View More

Cannot extend Excise exemption granted under Notification to NCCD/Cesses; SRD decision per-incuriam

SC (3 judge bench) upholds HC order, quashes challenge to Exemption Notification No.71/2003 dated September 9, 2003 issued for the State of Sikkim, to the extent, it does not extend exemption to Educa...View More