Supreme Court Rulings
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
...View More SC allows deduction of 75% sales tax collected but retained (along with balance 25%) as per ‘Rajasthan Sales Tax Incentive Scheme 1989’ (Scheme), from assessable value u/s 4 of Central Exc
...View More Allows refund claim of duty paid under protest as same not hit by bar of unjust enrichment; Contracts being fixed price contract without any escalation clause, limitation u/s 27 of Customs Act, 1962 n
...View More SC reverses HC order, denies benefit of 75% tax exemption to cement company as ‘Prestigious unit’ under Rajasthan’s “Sales Tax New Incentive Scheme for Industries, 1989”;
...View More SC reverses P&H HC ruling allowing clubbing of industrial units to avail tax exemption under Rule 28A of Haryana General Sales Tax Rules; Rule stipulates payment of availed tax benefit with intere
...View More SC upholds levy of interest at 24% p.a on recovery of wrongly availed MODVAT credit against High Speed Diesel Oil (HSDO) u/s 112 of Finance Act, 2000; Provisions of Sec 112 merely declaratory in natur
...View More 3 judge bench of SC approves ratio of 2 - judge bench decision in Raheja Development on works contract; States do have competence to levy sales tax on sale of goods in an agreement of sale o
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