Supreme Court Rulings
SC (3 Member Bench) holds that time charter of tug vessel by assessee (Great Eastern Shipping) to New Mangalore Port Trust (NMPT/Charterers) under Charter Party Agreement constitutes a ‘deemed s
...View More SC quashes Notification dated October 14, 2004 issued to rescind Notification dated February 27, 1998 providing for rebate in respect of tax payable under Uttar Pradesh Trade Tax Act, 1948 (Act) w.r.t
...View More SC sets aside Bombay HC order dismissing assesee's challenge to show cause notice (SCN) issued by Customs authorities seeking to deny concessional rate of duty on goods imported from Malaysia, di
...View More SC allows Revenue’s appeal, holds that no appeal can be preferred against Internal Order (IO) of the Department taking a view that the authorities had jurisdiction to proceed in the matter i.e.
...View More SC overrules HC, condones the delay in filing a revision application before HC reasoning that the provisions of Section 5 of Limitation Act is applicable to the revisional provision u/s 48 of Himachal
...View More SC Larger Bench (LB) holds that “clubs… cannot be treated as separate in law from their members” and “there is no sale transaction between a club and its members” while
...View More SC observes that value of software/concerned services is rightly included as part of apparatus or machine classifiable under the heading appropriate to the function while upholding classification of g
...View More SC (3 Judge Bench) allows Revenue's appeal, upholds withdrawal of exemption to pan masala (with and without tobacco) vide Notification No. 21 of 2007-CE dated April 25, 2007 stating that "larger publi
...View More SC upholds validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (PVAT) stipulating the condition of 25% pre-deposit for hearing first appeal; Affirms the observations of HC that said cond
...View More SC overrules HC, holds that refund application against the assessed duty cannot be entertained directly u/s 27 of Customs Act, 1962 “unless the order of assessment or self- assessment is modifie
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