Supreme Court Rulings


Restricting deduction from 'works-contract' turnover to purchases used in 'same form', not unconstitutional

SC upholds Division Bench order upholding validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules, 1957 (KST Rules) r/w Explanation III to Rule 6(4) which allows deduction from from total turnover in...View More

Dismisses Revenue's appeal, upholds classification of Data/Business Projector under CTH 85286100 

SC dismisses Revenue's appeal against order of CESTAT upholding classification of Data/Business Projector, meant for use with Automatic Data Processing System (ADP), under CTH 85286100, accordingly, e...View More

Allows assessee's appeal, 'transaction value' rejection without assigning cogent & good reasons, unsustainable

SC sets aside lower authority’s order rejecting transaction value (TV) of imported aluminium scrap as declared in bill of entry (B/E) absent cogent & good reason in terms of Section 14(1) of...View More

Dismisses assessee's SLP challenging interest on differential duty payable pursuant to price escalation

SC Larger Bench (LB) holds the assessee liable to interest u/s 11AB of the Central Excise Act, 1944 on the differential excise duty that become payable on the basis of price escalation clause; Explain...View More

Copy of LB order dismissing SLP challenging interest levy on differential duty

Copy of SC (Larger Bench) order dismissing assessee’s SLP challenging chargeability of interest u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post remo...View More

Upholds HC, power to arrest cannot be exercised without determination/adjudication of penalty

SC dismisses Revenue’s appeal against order of HC that DGCEI or Service Tax Department cannot by-pass procedure set out u/s 73A of Finance Act, 1994 (FA), before proceeding with arrest u/s 90 an...View More

Valuation Rules applicable sequentially, rejects ''decorative lightings" valuation under Rule 7, 9 

SC sets aside order of Commissioner as well as CESTAT in relation to duty imposed on import consignments of electric decorative lightings under brand names ‘Diyas’ and ‘mAntra’...View More

Revives writ, directs HC to decide issue of liability of interest on 'Entry Tax'

SC directs HC to answer question relating to nature and extent of liability of interest on Entry Tax on assessee under U.P. Tax on Entry of Goods into Local Areas Act, 2007 in appeals preferred agains...View More

Dismisses Revenue's appeal, upholds classification of 'Homeo Hair Oil' as a 'medicine'

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

Dismisses Revenue's appeal, payment towards salary of employees deputed from parent entity, not taxable

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