Supreme Court Rulings


No CST on subsequent inter-state sale of goods manufactured by exempted unit 

SC allows Central Sales Tax (CST) exemption under Notification dated September 4, 1995 in respect of inter-state sale of goods manufactured by dealer in State of Haryana holding valid exemption certif...View More

Dismisses review; Installation / testing charges included in invoice price, liable to duty

SC dismisses review petition of assessee, finds no reason to interfere with dismissal of SLP against Allahabad HC order that upheld inclusion of installation & testing charges in assessable value ...View More

Affirms transaction value rejection for 'railway signaling equipment' imports from Group Cos.

SC dismisses assessee’s appeal, finds no reason to interfere with CESTAT order rejecting declared transaction value towards import of railway signaling equipment from related group companies; CE...View More

Dismisses SLP; Affirms rejection of AED refund absent mention in exemption Notification 

SC dismisses assessee’s SLP, affirms denial of refund of additional excise duty (AED) paid on High Speed Diesel u/s 133 of Finance Act 1999; Upholds P&H HC order which rejected assessee&rsqu...View More

Dismisses review against grant of export rebate both on 'inputs' & 'final-products' 

SC dismisses Revenue’s review petition, finds no error in judgment allowing rebate of excise duty paid both on inputs and on manufactured product upon export, in terms of Rule 18 of Central Exci...View More

Allows Revenue to withdraw SLP relating to refund entitlement on SEZ services 

Revenue withdraws SLP against Bombay HC order which refused to maintain appeal u/s 35G of Central Excise Act on the issue of availability of refund in respect of services consumed within SEZ & sta...View More

SLP challenging review petition rejection not maintainable absent challenge to principal judgement

SC rules in favor of Revenue, SLP challenging order rejecting review petition not maintainable absent challenge to main judgment, relies on law laid down in Shanker Motiram Nale (as followed in variou...View More

Affirms demand on 'Mithi River' dredging; Upholds rejection of assessee's 'nalla' plea 

SC affirms service tax demand on widening and desilting of Mithi River in Mumbai under the category of ‘Dredging Services’ as defined in Sec 65(36a) r/w Sec 65(105)(zzzb) of Finance Act; U...View More

Foreign exporter's normal value uncomparable with Indian producers non-injurious price; Overrules CESTAT 

SC sets aside CESTAT order comparing normal value of foreign exporter with Non-Injurious Price (NIP) of Indian producers and treating ‘Chlorine’ as co-product / joint product of Caustic So...View More

Quashes CESTAT's classification of 'synthetic rubber aprons' / 'cots'; Sticks to parties' claims 

SC sets aside CESTAT order classifying synthetic rubber aprons & cots under CETH 8448.00 of Central Excise Tariff Act, in lieu of CETH 4009.99 as claimed by assessee / CETH 4016.99 by Revenue; Ref...View More