Supreme Court Rulings


Dismisses Ajanta’s appeal on classification of Electric Fan parts 

SC dismisses civil appeal against CESTAT Ahmedabad ruling which upheld Revenue’s classification of rotors, stator, down case, top case and down rod etc. imported together for manufacturing elect...View More

Overturns orders of Sikkim, Kerala HCs upholding service tax levy on lottery sale by States 

SC holds that the “outright purchase of lottery tickets from the promoters of the State or Directorate of Lotteries, is not a service in relation to promotion or marketing of service provided by...View More

Upholds HC-order classifying ‘Electric Motors’ used for P&M operation as ‘capital-goods’ 

SC dismisses Revenue’s SLP against Rajasthan HC order on classification of electric motors used for operating plant and machinery (P&M) as capital goods; SLP has been filed against HC order ...View More

Relegates PVR- Inox to file appeal before Appellate Authority; Dismisses SLP 

SC dismisses SLP filed by Assessee (PVR Inox) against the order passed by the Delhi HC which rejected Assessee’s challenge to service tax demand, on the ground of availability of alternate remed...View More

Disapproves HC's approach of granting interim relief till statutory appeal disposal 

SC disapproves HC’s approach of granting interim-relief to Assessee, that will operate till disposal of statutory appeal subject to payment of 25% on the disputed tax by the Assessee, ...View More

Dismisses Bosch Ltd.'s appeal against CESTAT-order on classification of 'Infotainment-System' used in motor-vehicle 

SC dismisses appeal by Bosch Ltd. (Assessee) against CESTAT order which classified ‘Infotainment System’ used in motor vehicles under CTH 8527 as ‘Multifunctional Device&rs...View More

Dismisses SLP against HC-order denying concessional-tax benefit for delay in claiming sales return

SC dismisses assessee’s SLP, finds itself not inclined to interfere with Kerala HC decision that upheld rejection of concessional tax rate, noting assessee’s failure to meet the statutory ...View More

SC upholds States’ right to recover past tax-dues on Mineral-Rights, however, waives interest, penalty

SC upholds powers of the States to tax mineral rights from past date, rejects arguments that judgment should be given a prospective effect; However, SC waives interest and penalty and states that tax ...View More

Dismisses assessee's review petition against verdict classifying 'Tinted glass sheets' as 'glassware' 

SC dismisses assessee's review petition challenging judgment which upheld Allahabad HC’s classification of "tinted glass sheets" as "all goods or wares made of glass," subject to 15% duty under ...View More

Rules on ‘mandatory’/‘discretionary’ power to impose penalty; Dismisses Revenue's SLP in Toyota case 

SC turns down appeal of Department against Toyota Industries Engine Ltd. (assessee/Respondent) in matter pertaining to whether penalty is ‘mandatory’ under Karnataka VAT Act (KVAT) and rul...View More