Supreme Court Rulings
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
...View More SC calls upon Chief Justice of India (CJI) to constitute an appropriate Bench to decide issue of taxability of Pan Masala containing tobacco and Gutka under Delhi Sales Tax Act 1975, U.P. Trade Tax Ac
...View More SC holds that Designated Authority (DA) i.e Additional Commissioner of Income Tax (AC) not empowered to issue show cause notice (SCN) to re-open concluded cases under Clause 8(3) of Delhi Tax Complian
...View More SC allows double reduction of input tax credit u/s 11(3)(b) of Gujarat VAT Act in respect of raw material / inputs viz. furnace oil, natural gas and light diesel oil used in manufacture / packing of t
...View More
 (1).PNG)
