Supreme Court Rulings
SC allows Revenue appeal, sets aside Bombay HC judgment quashing excise duty demand on goods viz. tractors sold from depots at higher price than ex-factory gate during 1982-85; Accepts Revenue content
...View More CENVAT credit available on inputs used in making exempt by-product (viz. sulphuric acid); Rejects Revenue’s contention that when two final products emerge out of common inputs, one excisable and
...View More Supreme Court’s 5-Judge Constitution Bench overrules 3-Judge Bench ruling in Kone Elevators Ltd; Manufacture, supply and installation of lifts constitutes “works contract”, not &ldqu
...View More SC dismisses Revenue SLP, finding no substance in the petitions; SLP filed against Allahabad HC judgment allowing input credit proportionate to waste & scrap generated during manufacturing of exem
...View More SC dismisses Revenue appeal, confirming Madras HC ruling that Tribunal cannot suo motto reopen matter for rehearing on merits, post delivery of gist of decision in open court; As per Rule 26 of CESTAT
...View More SC rejects transfer petitions filed under Art. 139A of Indian Constitution by Paras Fab International, Reliance Industries and S.T.I Limited; Art. 139A permits SC to withdraw and dispose of cases pend
...View More Commissioner of Sales Tax cannot encroach upon Tribunal’s decision attaining finality on particular issue w.r.t. same assessee, under the guise of revisional jurisdiction for subsequent assessme
...View More SC dismisses Special Leave Petition (SLP) filed by Builders Association of India against Bombay HC order, consequent to 3 Judge Bench ruling in Larsen & Toubro Limited dated September 26, 2013; Ho
...View More SC upholds sales tax levy on “surgical cotton” at 4% under Rajasthan Sales Tax Act (Act) and Central Sales Tax Act, during AY 1992-93; Rejects assessee’s contention that transfo
...View More SC dismisses Revenue’s SLP against Delhi HC judgment in Delhi Chit Fund Association; HC had held that services in connection with chit business not liable to service tax; HC further held that ch
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