Supreme Court Rulings
SC holds that packing materials which enter local area for consumption viz. for packing manufactured tea, cannot be said to be raw material, components or inputs for purpose of claiming exemption or l
...View More SC holds that value of work entrusted to the sub- contractors or payments made to them shall not be taken into consideration while computing total turnover for the purposes of Section 6-B of the Karna
...View More 3-Judge Bench of SC rules on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to dealers by way of credit notes; Rejects Reven
...View More SC disallows exemption from Special Additional Duty (SAD) on import of various dental hygiene products from Nepal during the period March 1, 2000 to September 29, 2000 in terms of Notification No. 124
...View More SC upholds constitutional validity of Section 19(20) of Tamil VAT Act which mandates reversal of excess input tax credit upon sale of goods at price lesser than purchase price, but strikes down retros
...View More SC admits SLP of Essar Oil Limited against Gujarat HC decision which upheld taxability of sale of kerosene and LPG to various Oil Marketing Companies, under Gujarat’s VAT regime; Stays operation
...View More SC rules in favour of assessees, holds that iron & steel bars / rods used as reinforcements of cement concrete in execution of works contracts relating to building or structure shall be taxable as
...View More SC sets aside CESTAT order, denies customs duty exemption under Notification No. 21/2002-Cus on import of crude palm oil absent fulfilment of condition of use for manufacturing Industrial Fatty Acid;
...View More SC upholds Madhya Pradesh HC order, states that products manufactured by assessee, namely, Mediker and Revive-Starch are not liable to entry tax under the Madhya Pradesh Entry Tax Act, 1976; Rejects R
...View More SC dismisses appeal challenging Bombay HC order which refused to exercise power of judicial review against levy of import duty of Rs. 300 per litre or 400% whichever is higher, on “compound alco
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