Supreme Court Rulings


9 Judge bench to decide entry tax validity; Hearings to commence July 18

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

Absent cargo loading / unloading, mere labour supply at customer's packing-plant not 'CHS’ 

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...View More

Input credit reversible basis ‘supplier’s invoice’, not ‘transaction value’ on supply to sister-unit 

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

Retro exemption to 'animal feed supplements' in Sun Export Corp. requires reconsideration 

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

Wind mill installation related to works contract, not taxable as "goods" 

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

Upholds writ dismissal against Appellate Commissioner's refusal to stay recovery, absent application 

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

Affirms HC; CESTAT's reference to SION to determine clandestine removal not erroneous 

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

Supply to DMRC under works contract constitutes inter-State trade, exempt from DVAT 

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

Denies entry-tax exemption on raw materials, absent "new industrial unit" condition fulfilment

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

Dismisses SLP; Affirms 'common parlance' test to classify 'Battery' as "motor-vehicle parts" 

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