Supreme Court Rulings
SC directs assessee to pre-deposit 50% of demand so as to revive appeal before CESTAT, whose dismissal for non-compliance with order passed under proviso to Section 129-E of Customs Act was confirmed
...View More SC upholds HC order, holds assessee liable to repay / surrender customs duty component of drawback granted taken on exported goods, pursuant to non-realization of export proceeds; Observes that as per
...View More SC passes conditional order dismissing Revenue SLP against Madras HC order which allowed refund of excess entry tax paid under Entry of Motor Vehicles into Local Areas Act (Entry Tax Act) after adjust
...View More SC upholds HC view, holds that sale of goods under brand name by fully owned subsidiary / group company of holding entity with unusually high margin, taxable as ‘first sale’ u/s 5(2) of Ke
...View More SC concurs with Calcutta HC, holds that State Bank of India (assessee) is not liable to purchase tax u/s 5(6a) of Bengal Finance (Sales Tax) Act, 1941 (‘Act’) for accepting Exim Scrips (Ex
...View More SC allows Revenue appeal, upholds levy of surcharge u/s 5A of Orissa Sales Tax Act 1947 (OST Act) on gross amount of sales tax payable before deducting entry tax on goods imported into State; Observes
...View More SC upholds HC order, sets aside differential tax demand on inter-state stock transfer of finished goods viz. urea, manufactured using raw materials viz. natural gas procured at concessional rate u/s 4
...View More SC dismisses Revenue SLP owing to low tax effect thereby affirming Delhi HC ruling that no provision under CST Act or Rules permits Form-C cancellation issued towards concessional tax on int
...View More SC allows Revenue appeal, sets aside Karnataka HC order which held that cutting of granite blocks into small sizes and polishing them as tiles does not amount to manufacturing process to attract sales
...View More SC allows Revenue appeal, sets aside CESTAT order to the extent penalty levied u/s 11AC of Central Excise Act was reduced as against confirmed duty demand; Finds merit in Revenue’s submission th
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