Supreme Court Rulings
SC dismisses Revenue appeal, value addition made to the base vehicle viz. ‘Jeep’ by way of bullet proofing not includible in transaction value for purpose of excise duty; Notes that in nor
...View More SC allows Revenue appeal, sets aside Chennai CESTAT order which quashed differential excise duty demand on advertisement expenditure incurred by dealers of car manufacturer (assessee); Notes that seve
...View More SC dismisses Revenue appeal, services rendered by assessee-bank such as collection of telephone bills, collection of insurance premium on behalf of client companies, not liable to service tax as &ldqu
...View More SC sets aside HC order, upholds Commissioner’s order cancelling Customs House Agent (CHA) license in terms of CHA Licensing Regulations, 2004 (CHALR) on ground of misuse, amountin
...View More SC dismisses Revenue appeal, upholds HC findings that power to extend time for assessment cannot be exercised once limitation period prescribed u/s 10(11) of Punjab General Sales Tax Act, 1948, expire
...View More SC upholds Madras HC order, “survey instruments” classifiable under Entry 14, Part F of Schedule I to Tamil Nadu General Sales Tax Act attracting tax @ 16%, not under Entry 50 of Part B, t
...View More Interest u/s 11BB of Central Excise Act, 1944 on delayed refund, payable on expiry of 3 months from date of receipt of application, relies upon SC ruling in Ranbaxy Laboratories Ltd.; Rejects Revenue'
...View More SC Larger Bench answers in affirmative question as to whether definition of term “input” in Rule 2(g) of CENVAT Credit Rules 2002 (CCR 2002) could be understood to include items beyond the
...View More SC rules in favour of Revenue, period for repayment of deferred sales tax benefit by an industrial unit under Jharkhand VAT Act must be computed from completion of eligibility period of deferment or p
...View More SC dismisses Revenue appeal, affirms HC view that no penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) can be imposed on Hyundai cars dealer (assessee) i.r.o. sales made through branch office
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