Supreme Court Rulings
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
...View More SC upholds classification of product ‘Aswini Homeo Hair Oil’ manufactured by assessee under Entry 37 of Schedule-I to The Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) as a 'medic
...View More SC dismisses Revenue’s appeal against order of CESTAT which held that payment of salary and other perks of the employees deputed from foreign company shall not be taxable under ‘manpower r
...View More SC Larger Bench (LB) allows assessee’s appeal, holds that Dharmada collected by assessee which is an optional payment made by buyer, earmarked for charity and credited as such, cannot be regarde
...View More SC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit on invoices received during the period 2006-07 to 2010-11 bearing name and addresses of branches, not registered
...View More SC dismisses assessee’s appeal, rules on concept of ‘total turnover’ as defined u/s 6-B(1) of Karnataka Sales Tax Act, 1957 (KST Act) for determination of turnover tax; Rejects asses
...View More SC reverses HC, National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess (Cesses) are not payable by manufacturer of two wheeler vehicles, availing area based
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