Supreme Court Rulings


Overrules HC; Upholds double ITC reduction for branch transfers & fuel for manufacture

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

Rejects HC's 'purposive' construction; Partial ITC rebate applicable on exempt by-product sale

SC upholds applicability of partial input tax credit rebate u/s 17(1) of Karnataka VAT Act r/w 131(3) of Rules thereof on sale of exempted by-product viz. de-oiled cake arising during ‘solvent e...View More

Subsequent omission of procedural 'credit availment' Rule cannot absolve duty evasion charge 

SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a...View More

Exercise of revisional power under repealed enactment unsustainable; General Clauses Act inapplicable 

SC dismisses Revenue appeals, holds that exercise of revisional power u/s 40 of Haryana General Sales Tax Act after its repeal on April 1 2003 vide Haryana VAT Act, is unsustainable; Rejects Revenue c...View More

Supplies under pipeline commissioning contract taxable as 'sale', not 'works contract' pre-2001 

​SC upholds Rajasthan HC judgment, confirms taxation of PSC pipes, jointing material specials, valves, anchor blocks supplied to State Govt. under contract for laying of pipelines for supply of wate...View More

Affirms 'vegetable fat spread' taxation at residuary rate, not as "edible oil" 

SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Karnataka HC decision upholding classification of “vegetable fat spread” under residuary entry, taxable...View More

Upholds writ dismissal on ground of 4 years delay absent challenge to demand confirmed 

SC upholds HC dismissal of writ petition as barred by delay and laches of 4 years where assessee never challenged adjudicating orders and woke up only after issue was settled in other cases; Notes tha...View More

Dismisses Revenue SLP; Affirms benefit of concessional CVD on imported mobile handsets 

SC dismisses Revenue SLP against Delhi HC order allowing refund of excess countervailing duty (CVD) paid on import of mobile handsets; Following the law laid down by SC in SRF Ltd, HC had allowed the ...View More

Dismisses Revenue SLP; Affirms concessional tax on multi-function network printers as "peripherals"

SC dismisses Revenue SLP, finds no legal / valid ground to interfere with Madras HC order which held that image runner – multifunction network printer is taxable @ 4% under Entry 18(i), Part B o...View More

Dismisses Revenue SLP; Affirms penalty waiver absent 'willful intent' to evade duty 

SC dismisses Revenue SLP against Madras HC order which had set aside penalty u/s 11AC of Central Excise Act for lack of willful intent to evade duty where assessee reversed CENVAT credit erroneously a...View More