Supreme Court Rulings

Continuation of 'Anti-dumping duty' not automatic; Extension Notification post expiry of levy, untenable

SC rules in favour of assessees, upholds HC findings that order directing continuation of anti-dumping duty (ADD) issued after expiry of duty period is bad in law; Notes that Notification dated Januar...View More

Affirms HC, manufactured LPG not exempt absent supply in cylinders 'for domestic use’

SC dismisses assessee’s SLP, affirms HC order denying exemption w.r.t. manufactured LPG, wherein it was held that, as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be av...View More

Dismisses SLP against HC, equipment imported to fulfill client's contract, constitutes 'Section 5(2)' sale 

SC dismisses Revenue SLP against HC order which held that import and sale of MRI scanners by assessee for purpose of complying with purchase order (PO) placed by 'buyer' in India, qualify as sale in t...View More

Dismisses assessee's SLP, upholds tax on dealer's commission for auto-finance under 'BAS' 

SC dismisses assessee’s SLP, thereby upholds levy of service tax on commission received by automobile dealer from Maruti Finance, a unit of Maruti Udyog Ltd. (Maruti) under ‘business auxil...View More

'Appy Fizz' not "aerated soft drink", upholds classification basis scientific & technical meaning 

SC rules that ‘Appy Fizz’ is classifiable as “fruit juice based drink” under Entry 71 of Notification issued u/s 6(1)(d) of Kerala VAT Act, liable to VAT at 12.5% (now 14.5%); ...View More

Upholds retrospective proportionment of PSI benefits; When legislative intent clear, implementation mechanism irrelevant

SC upholds HC order dismissing challenge to constitutional validity of Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which retrospectively amended Section 93 of Maharashtra VA...View More

No review against taxation of distributors' subscription towards representational & selling rights

SC finds no merit in review petitions against order dismissing assessee’s appeal against confirmation of service tax on subscription received towards representational rights granted to various d...View More

Dismisses review of applicability of 'unjust-enrichment' principle to refunds pursuant to discounts

SC dismisses review petitions against 3-Judge Bench order which ruled on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to d...View More

Refuses to interfere with Govt.'s discretionery power to dispense excise duty u/s 11C

SC refuses to direct Central Govt. to issue Notification u/s 11C of Central Excise Act dispensing with excise duty on manufacture of Rosin and Turpentine using Bhatti process without the aid of power;...View More

'Cargo' distinct from 'goods'; Packaging activity not taxable as 'Cargo Handling' pre-June 2005 

SC holds that ‘packaging activity’ undertaken before clearance of goods from factory of principal manufacturer, is not taxable as ‘Cargo Handling Service’ (CHS) u/s 65(23) of F...View More