Supreme Court Rulings
SC dismisses Revenue SLP, refuses to interfere with order of Delhi HC that held Section 9(2)(g) of Delhi VAT Act to the extent it disallows ITC to purchaser due to default of selling dealer in deposit
...View More SC finds no merit in assessee’s appeal challenging CESTAT decision which disallowed SSI exemption under Notification No. 8/2000-CE for use of brand name belonging to group entity; Although asses
...View More SC dismisses Revenue’s appeal against CESTAT decision which allowed area-based exemption under Notification No. 50/2003-CE in respect of peripheral activity of banding unit packed soaps; Noting
...View More SC upholds HC, second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) granting set-off of entry tax paid by the im
...View More SC allows refund of Education Cess and Secondary & Higher Education Cess (‘Ed. Cesses’) to units located in north-east areas availing area-based excise exemption under Notification No.
...View More SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Rajasthan HC decision that upheld VAT demand and penalty u/s 78(3) of Rajasthan VAT Act on account of failure to ob
...View More SC rules on the ‘person liable to pay service tax’ under a lease arrangement between the Govt. (lessee) and lessor; Referring to relevant statutory provisions viz., the Finance Act & S
...View More SC admits appeal, stays operation of Kolkata CESTAT order which upheld inclusion of transportation / freight charges from factory gate to depot / premises of commission agents in assessable value of m
...View More SC holds that ‘agarbathi perfumes’ (odoriferous compound applied to complete agarbathi manufacture) are excisable, falling under CETH 3302.90; Finds CESTAT’s reliance on Circular dat
...View More SC upholds levy of entry tax on goods imported from outside the country into local areas for consumption, use or sale, under Orissa Entry Tax Act, Kerala Tax Act and Bihar Tax on Entry of Goods in Loc
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