Supreme Court Rulings

Affirms SSI exemption ineligibility against clearances under group entity's brand name 

SC finds no merit in assessee’s appeal challenging CESTAT decision which disallowed SSI exemption under Notification No. 8/2000-CE for use of brand name belonging to group entity; Although asses...View More

Dismisses Revenue's appeal; Upholds area-based exemption on re-packing/re-labeling soaps into combo-packs

SC dismisses Revenue’s appeal against CESTAT decision which allowed area-based exemption under Notification No. 50/2003-CE in respect of peripheral activity of banding unit packed soaps; Noting ...View More

Entry-tax set-off restriction where goods not VATable when sold locally, not unconstitutional

SC upholds HC, second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) granting set-off of entry tax paid by the im...View More

'Education Cess' a 'surcharge'; Allows refund to units availing 'area-based' excise exemption

SC allows refund of Education Cess and Secondary & Higher Education Cess (‘Ed. Cesses’) to units located in north-east areas availing area-based excise exemption under Notification No....View More

No legal infirmity in VAT & penalty confirmation against goods transported without transit-pass

SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Rajasthan HC decision that upheld VAT demand and penalty u/s 78(3) of Rajasthan VAT Act on account of failure to ob...View More

Lease-deed reigns over statutory prescription; Lessee to discharge tax, despite lessor's liability

SC rules on the ‘person liable to pay service tax’ under a lease arrangement between the Govt. (lessee) and lessor; Referring to relevant statutory provisions viz., the Finance Act & S...View More

Stays CESTAT order confirming duty on transportation charges from factory-gate to depot

SC admits appeal, stays operation of Kolkata CESTAT order which upheld inclusion of transportation / freight charges from factory gate to depot / premises of commission agents in assessable value of m...View More

Overrules CESTAT; 'Agarbathi perfume' a marketable odoriferous compound, liable to excise duty 

SC holds that ‘agarbathi perfumes’ (odoriferous compound applied to complete agarbathi manufacture) are excisable, falling under CETH 3302.90; Finds CESTAT’s reliance on Circular dat...View More

Upholds levy of entry tax on imported goods; 'Origin' irrelevant for chargeability

SC upholds levy of entry tax on goods imported from outside the country into local areas for consumption, use or sale, under Orissa Entry Tax Act, Kerala Tax Act and Bihar Tax on Entry of Goods in Loc...View More

Urges tearing of "judicial veil" over conflicting views on 'tobacco pan-masala' taxability

SC calls upon Chief Justice of India (CJI) to constitute an appropriate Bench to decide issue of taxability of Pan Masala containing tobacco and Gutka under Delhi Sales Tax Act 1975, U.P. Trade Tax Ac...View More