Supreme Court Rulings
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
...View More 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 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
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