Supreme Court Rulings


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

Directs HC to hear Aircel's writ petition involving "pure questions of law" 

SC sets aside Madras HC decision, allows Aircel appeal on maintainability of its writ petition filed in High Court; Madras HC in 2003, declined to interfere with regards to the writ petition, citing a...View More

EOU's DTA-sale beyond permitted limit dutiable per Schedule rates; Sec.3(1) proviso inapplicable 

SC rules that EOU is liable to pay excise duty as per Sec 3(1) of Central Excise Act on sale of goods in India without Development Commissioner’s permission prior to May 11, 2001; Rejects Revenu...View More

Larger Bench to decide Club & members 'mutuality' for taxation of food supply 

SC refers to larger Bench question of levy of sales tax on provision of food and beverages by incorporated clubs to its permanent members; Also refers issue of applicability of doctrine of mutuality t...View More

Larger Bench settles classification of 'excavator' as "motor vehicles"; 'Goodyear' decision inapplicable 

SC Larger Bench holds that ‘excavator’ would be classifiable as “motor vehicle” within the meaning of Sec 2(28) of Motor Vehicles Act and therefore, be liable for registration ...View More

Oil-cakes distinct from de-oiled cakes, reduced tax rate restricted to oil-cakes

SC partly allows assessee’s appeals, upheld High Court view that oil cake and de-oiled cake two different commodities for purposes of Notification No. FD 119 CSL 2002 (2) dated May 31, 2002, hol...View More

Rejects oil companies' plea of reduced VAT post 2006-07 fuel-price reduction

SC rules in Revenue's favour and upholds HC decision, rejects interpretation of oil companies for paying Delhi VAT on lower amounts despite the petrol / diesel price roll back; After petrol / diesel p...View More

9 Judge bench to decide entry tax validity; Hearings to commence July 18

A 9 judge bench of Supreme Court to decide validity of separate entry taxes on goods by various state governments; Bench headed by Chief Justice T.S. Thakur permits Sr. Advocate & former Solicitor...View More

Absent cargo loading / unloading, mere labour supply at customer's packing-plant not 'CHS’ 

SC dismisses Revenue appeal, affirms non-taxability of supply of labour for working at customer’s packing plant as ‘Cargo Handling Service’ (CHS) u/s 65(23) of Finance Act; Upholds H...View More