Supreme Court Rulings
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
...View More SC dismisses Revenue’s appeal against order of HC that DGCEI or Service Tax Department cannot by-pass procedure set out u/s 73A of Finance Act, 1994 (FA), before proceeding with arrest u/s 90 an
...View More SC sets aside order of Commissioner as well as CESTAT in relation to duty imposed on import consignments of electric decorative lightings under brand names ‘Diyas’ and ‘mAntra’
...View More SC directs HC to answer question relating to nature and extent of liability of interest on Entry Tax on assessee under U.P. Tax on Entry of Goods into Local Areas Act, 2007 in appeals preferred agains
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