Supreme Court Rulings


No retrospective SAD exemption on imports from Nepal; India's trade protocol inapplicable 

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

Upholds ITC reversal when ​goods sold below purchase price, ​but inapplicable retrospective​ly 

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

Stays Gujarat HC decision denying VAT exemption on sale of kerosene / LPG to OMCs 

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

Processing of Iron & Steel doesn't change its identity, holds it 'declared goods' 

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

Denies exemption on imported 'crude oil' absent 'Fatty-acid' manufacture; HSN Notes irrelevant 

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

Quashes entry tax demand; 'Mediker' a "medicament" not "shampoo"; Revive-starch not "chemical"

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

Parliamentary enactment supreme, not FM speech; Permits Govt. latitude on excessive tax

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...View More

Dismisses delayed SLP; Affirms credit reversal against exempt goods, post-manufacture wastage irrelevant

SC dismisses assessee’s SLP on ground of delay in challenge to Uttarakhand HC decision that upheld reversal of CENVAT credit attributable to inputs (molasses) used in manufacture of exempted rec...View More

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

SC dismisses Delhi Transport Corporation’s SLP against HC ruling which upheld service tax liability towards “sale of space or time for advertisement” on bus-queue shelters and time-k...View More

Uniform sales-pricing doesn't imply sales-tax collection; Dismisses Revenue's challenge to HUL's exemption

SC dismisses Revenue's appeal and rules in favour of Hindustan Lever Ltd (assessee), approves High Court decision rejecting Revenue's action of denial of sales tax exemption on sales made by a unit el...View More