Supreme Court Rulings
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
...View More 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 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 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
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