Supreme Court Rulings


Dismisses review-petition; Affirms Delhi Transport Corporation's liability towards advertising on bus-que shelters 

SC dismisses review petition in Delhi Transport Corporation case which was filed against SC order dismissing SLP by assessee against Delhi HC ruling wherein service tax liability towards “sale o...View More

Designated Authority bound to maintain confidentiality of sensitive information during anti-dumping investigations

SC rules that Designated Authority (DA) cannot disclose sensitive information while dealing with objections / case of concerned parties under Rule 7 of Customs Tariff (Identification, Assessment ...View More

Denies exemption on branded cement sale, constituting 'first sale' under Kerala law

SC denies VAT exemption to ACC Limited on sale of cement under the brand name “ACC”, upon purchase from manufacturer, viz. Cochin Cement Ltd.; Holds that sale at the hands of brand name ho...View More

Denies sales-tax exemption on blending / packing of 'tea' under State Incentive Scheme

SC dismisses assessee’s appeal, denies sales tax exemption in respect of blending and packing of tea undertaken by assessee since ‘tea’ did not constitute “raw material” ...View More

Stays HC judgment quashing DGCEI's coercive action against MakeMyTrip without SCN

SC admits Revenue SLP, stays operation of Delhi HC judgment which quashed coercive recovery proceedings, including arrest of senior Co. official, instituted by DGCEI against MakeMyTrip for alleged fai...View More

Stays HC order striking down Rule 5A(2) empowering Officers to summon audit reports

SC admits Revenue SLP, stays operation of Delhi HC judgment in case of Mega Cabs Pvt. Ltd. that struck down Rule 5A(2) of Service Tax Rules (as amended by December 2014 Notification) to the extent it ...View More

SC admits Revenue appeal; Will determine classification of pesticides / plant growth material

SC admits Revenue appeal challenging Chennai CESTAT decision which upheld assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as...View More

Disallows dual benefit of partial exemption & concessional rate on inter-State sales

SC upholds HC decision, disallows simultaneous benefit of partial sales tax exemption under Rajasthan State Notification dated May 6, 1986 and concessional rate of 6% under Notification dated January ...View More

Affirms CESTAT; Rejects transaction value assessment of job-worked fabrics sold as Dhotis 

SC affirms valuation of job-worked fabric at cost of raw material + job charges in lieu of transaction value at which assessee cleared same to customers; Notes CESTAT’s finding that after receiv...View More

No distinction between 'Bitumen emulsion' & 'Bitumen'; Extends concessional VAT rate 

SC upholds HC order, rules that 'bitumen' and 'bitumen emulsion' are one and the same and therefore, bitumen emulsion is entitled to concessional VAT rate under Entry 22 – “Bitumen” ...View More