Supreme Court Rulings
SC sets aside CESTAT order, upholds inclusion of freight, insurance and unloading charges to arrive at assessable value in terms of Sec 4 of Central Excise Act, where goods delivered at buyers' (Govt
...View More SC dismisses assessee’s appeal as devoid of merit, affirms Ahmedabad CESTAT order which refused to waive penalties imposed u/s 77 & 78 of Finance Act for non-payment of tax on Business Auxil
...View More SC upholds Kerala HC order, Port Trust liable to tax on sale transactions carried on by it besides statutory functions, as a ‘dealer’ under Kerala General Sales Tax Act (Kerala Act), holds
...View More SC allows relief to assessee (a job-worker duplicating music CDs and supplying to distributor) , royalty paid by distributor towards music-copyright, not part of assessable value (AV) of duplicate CDs
...View More SC sets aside Madras HC order, strikes down proviso (ii) to Rule 9(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, providing for notional fixation of handling / loading
...View More SC denies exemption to imported parts/components of ‘hot mix plant’, intended for construction of road for National Highways Authority of India (NHA), under exemption Notification dated Ma
...View More SC dismisses Revenue appeal, fees for technical services from foreign consultant towards setting up & commissioning of manufacturing unit in India, not includible in import value of steel plant; R
...View More SC rules in favour of Revenue, 'doctrine of unjust enrichment' applicable to refund of duty paid on ‘capital goods’ used captively, relies on apex court ratio in Solar Pesticides; CESTAT w
...View More SC dismisses Revenue appeal, upholds CESTAT order quashing excise duty demand on manufacture of medicaments on job-work / loan licensee basis, in terms of Drugs and Cosmetics Act; Term ‘manufact
...View More SC reverses HC findings, 'fabrication' not synonymous to 'installation', water chilling plant fabricated as per customers works orders taxable at composition rate of 5%, as applicable to “fabric
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