Supreme Court Rulings
SC overrules HC, holds that an appeal from order of CESTAT involving an issue regarding violation of conditions contained in Customs exemption notification would lie before the HC u/s 130 and not befo
...View More SC dismisses assessee’s SLP against HC order which condoned delay on Revenue’s part of 111 days in preferring appeal before CESTAT; While dismissing assessee’s appeal, HC noted that
...View More SC dismisses assessee’s SLP against Delhi HC's order refusing to condone more than 400 days delay in filing appeal against order of Additional Commissioner, Central Excise, Customs and Service T
...View More SC dismisses Revenue’s appeal against the HC order directing refund of the Sales Tax paid towards purchase of coal by the assessee, u/s 15(b) of Central Sales Tax Act, 1956; Finds that there is
...View More SC Larger Bench (LB) holds that any trade/movement of goods by an Industrial unit, enjoying benefit of tax exemption/deferment under State Incentive Scheme, would qualify as inter-state and not intra-
...View More SC upholds Division Bench order upholding validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules, 1957 (KST Rules) r/w Explanation III to Rule 6(4) which allows deduction from from total turnover in
...View More SC dismisses Revenue's appeal against order of CESTAT upholding classification of Data/Business Projector, meant for use with Automatic Data Processing System (ADP), under CTH 85286100, accordingly, e
...View More SC sets aside lower authority’s order rejecting transaction value (TV) of imported aluminium scrap as declared in bill of entry (B/E) absent cogent & good reason in terms of Section 14(1) of
...View More SC Larger Bench (LB) holds the assessee liable to interest u/s 11AB of the Central Excise Act, 1944 on the differential excise duty that become payable on the basis of price escalation clause; Explain
...View More Copy of SC (Larger Bench) order dismissing assessee’s SLP challenging chargeability of interest u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post remo
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