Supreme Court Rulings
SC admits Revenue appeal, stays operation of Delhi HC order which held that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) & (d) of DVAT Act is not a mandatory requir
...View More SC holds that rigs imported to India solely for the purpose of repair would not constitute ‘taxable import’ since they are not ‘goods’ under Customs Act; However, provisions of
...View More SC upholds HC order which barred reopening of assessment beyond limitation period of 4 / 6 years prescribed u/s 34 of DVAT Act; HC had also allowed VAT refund to assessee which had become due within e
...View More SC upholds CESTAT order, activity of regassification and packing of pure argon and nitrogen in smaller cylinders and mixing inert gases (like argon, nitrogen, helium, etc) with other gases like oxygen
...View More SC refuses to interfere with CESTAT order recalling earlier order passed u/s 35C(2) of Central Excise Act against ‘rectification of mistake’ (ROM) application filed by assessee, whereby de
...View More SC holds that in a contract for retreading of tyres, service tax is payable only on service component and not on entire gross value, accordingly assessee is liable to pay on 30% of retreading charges
...View More SC dismisses SLP challenging Delhi HC order which rejected assessee’s challenge to Finance Act 1999 amendment enacted to validate Rule 57F(4A) of Central Excise Rules 1944 and make it applicable
...View More SC reverses HC order which rejected deduction of trade discount extended through credit notes post completion of sale on ground that such discount was not reflected in sale invoice in terms of Rule 3(
...View More SC directs CESTAT to re-determine whether process of mixing essences to produce food flavors that are used in IMFL, would amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Notes that
...View More SC dismisses assessee’s SLP against Gauhati HC order, affirms inapplicability of Section 5 of Limitation Act to revision proceedings before HC u/s 81 of Assam VAT Act; Refers to Hongo India Priv
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