Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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