Supreme Court Rulings
SC dismisses Revenue appeal, affirms input credit reversal on supply of raw materials ‘as such’ to sister concern on the basis of supplier’s invoice value, under Rule 57AB(1C) of Cen
...View More SC Larger Bench lays issue of classification of Vitamin E-50 as “Prawn Feed” under Chapter 2309.00 of Customs Tariff Act and consequent exemption eligibility under Notification No. 20/99,
...View More SC grants relief to assessee, foundation / installation work in respect of Wind Mills cannot be treated as “goods” to levy sales tax under Karnataka Sales Tax Act; Sets aside HC’s vi
...View More SC finds no fault in approach of Telangana & AP HC in refusing to allow writ petition against Appellate Deputy Commissioner’s order that declined to grant stay of collection of disputed tax
...View More SC dismisses SLP, finds no ground to interfere with Bombay HC order which upheld duty demand towards wrong availment of CENVAT credit on inputs not received in factory, and clandestine removal of fina
...View More SC dismisses Revenue appeal, supply of goods viz. transformers, switch-gears, SCADA system and complete electrical solution, to Delhi Metro Railway Corporation Ltd. (DMRC) during execution of works co
...View More SC upholds HC order, denies entry tax exemption under Karnataka Tax on Entry of Goods Act (KET Act) on raw material, components and machinery parts brought into the local area for manufacture of DMD B
...View More SC dismisses Revenue SLP, thereby upholding HC view that battery and parts thereof primarily used for installation / fitting in a motor vehicle, would be taxable at rate applicable to 'motor parts'; H
...View More SC dismisses Revenue’s SLP, thereby affirms Telangana and AP HC’s view that sale of cement and HDPE bags / packing material is not integrated but distinct and separate, taxable at respecti
...View More 3-Judges Bench of SC refers questions of interplay between Sections 3 & 4 (as amended w.e.f. July 2000) of Central Excise Act and scope & purport of “transaction value” to Larger B
...View More
 (1).PNG)
