Supreme Court Rulings
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 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 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 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 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 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 SC dismisses Revenue’s SLP against order of HC which held assessee entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electrici
...View More SC allows assessee’s appeal, reads down Section 19(5)(c) of Tamil Nadu VAT Act, 2006 (TNVAT Act) by extending benefit of ITC without insisting on Form ‘C’ where sales are made to oth
...View More SC affirms HC, upholds validity of Section 19(11) of Tamil Nadu VAT Act, 2006 which requires a registered dealer to claim input tax credit (ITC) within 90 days from date of purchase or before end of f
...View More SC dismisses assessee’s appeal, upholds order of HC which held assessee liable to tax u/s 3B of UP Trade Tax Act, 1948 on ‘diesel oil’ purchased at a concessional rate and not used i
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