Supreme Court Rulings
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
...View More 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 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 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 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
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