Supreme Court Rulings


'Wire Rope' being essential part of Mobile Crane, not taxable as unspecified item

SC dismisses Revenue’s appeal against order of HC which held that Mobile Crane Wire Rope, falls under Entry 155 of Schedule IV of Rajasthan Value Added Tax Act, 2003 (RVAT), taxable at 4%; Rejec...View More

Aggregate clearance value of job-workers construable to determine threshold for trader's liability

SC holds assessee, getting cotton fabrics and made-ups falling in Chapter 52 & 53 of Central Excise Tariff Act, 1985, manufactured through job workers, liable to duty, where aggregate clearance va...View More

Allows Revenue's appeal, HC cannot entertain transporter's association writ on classification matter

SC rules that writ petition filed by Transporters Association was not entertainable by HC on dispute pertaining to classification of service as ‘cargo handing service’ (CHS) or ‘good...View More

Overrules HC, prosecution under 'Customs Act' w.r.t. 'antiquity' not inconsistent with 'Antiquities Act'

SC allows Revenue’s appeal, holds that a prosecution u/s 132 and 135(1)(a) of Customs Act, 1962 (Customs Act), is not barred in regard to antiquities or art treasures for breach of Section 3 of ...View More

Buyer's refund claim of duty paid under protest, filed beyond 6 months, unsustainable

SC rejects refund claim filed by buyer (assessee) of conveyor beltings, a Public Sector Undertaking engaged in coal mining, beyond 6 months of purchase in respect of central excise duty paid by manufa...View More

‘Shampoo’ not 'ayurvedic medicine,' upholds demand invoking extended limitation period & dismisses assessee's SLP

SC dismisses assessee’s SLP against order of HC which had upheld demand along with interest and penalty in respect of ‘shampoo’, manufactured by assessee invoking extended limitation...View More

LB to determine sales tax liability on spare-parts replaced by auto-dealer under warranty

LB to decide liability towards sales tax, in respect of free replacement of defective parts in motor vehicle during warranty period; Notes that auto dealer purchased the parts and paid sales tax on it...View More

Despite FTP violation, allows redemption of restricted goods subject to bond execution

SC upholds HC, allows redemption of multi-function devices (MFDs) where goods were not prohibited but restricted and import was made in violation of Foreign Trade Policy, 2015-20 (FTP) and Waste Manag...View More

‘Gypsum board’ included under expanded term ‘Gypsum in all its forms’, taxable at 4% 

SC finds that amended Entry 56 of Schedule IV of Rajasthan Value Added Tax Act, 2003 (RVAT), read as ‘gypsum in all its forms’, encompasses ‘gypsum board’ under the term &lsquo...View More

Upholds CESTAT, declared transaction/assessable value rejection unsustainable sans evidence/reasons by Department

SC dismisses Revenue’s appeal against order of CESTAT which accepted declared transaction value (TV)/assessment value (AV) of imported Aluminium Scrap absent evidence furnished by Department to ...View More