Supreme Court Rulings
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 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 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 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 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 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 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 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