Supreme Court Rulings
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
...View More SC dismisses Revenue appeal, finds no good ground to interfere with CESTAT’s view that development of land owned by Housing Corporation for township neither taxable as ‘construction of com
...View More SC remands matter pertaining to inclusion of notional interest accrued on advance received from customers, noting that assessee received 90% advance from Coco Cola India and 100% advance from Pepsico
...View More SC overrules CESTAT, customs duty leviable on crude oil actually received at shore tank in India, not on 'Bill of Lading' quantity; Perusing the statutory scheme, including Rules 4 & 9 of Customs
...View More SC upholds GEGAT order, deposit taken at time of booking motorcycle does not consitute 'additional consideration', absent any relevance to motorcycle cost; CEGAT had observed that overall effect of de
...View More SC sets aside CESTAT order, "Virginiamycin" imported under brand name "STAFAC 1000" classifiable as anti bacterial/organic compound under Customs/Excise Tariff Heading 2941.90; Rejects
...View More SC upholds CESTAT findings, no connivance between assessee and SSI unit to manufacture electric hair removers and dyers on job-work basis and pay excise duty at lesser rate; CESTAT had rejected Revenu
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