Supreme Court Rulings


VAT paid on purchase not includible in determining taxable turnover; Calls for strict interpretation 

SC dismisses Revenue’s appeal, affirms Gujarat HC ruling in case of Ambuja Cements (assessee) which held that taxable turnover of purchases shall not include value of purchases on which no tax c...View More

Copy of order dismissing Revenue's SLP w.r.t. Entertainment-Tax levy on online-booking charges by PVR 

Copy of SC order dismissing Revenue's SLP against Madras HC judgment (Division Bench), which set aside Single Judge decision, effectively holding that Entertainment Tax under the Tamil Nadu Entertainm...View More

Dismisses Revenue's appeal challenging CESTAT's classification of Huawei’s Interface Card as PPCBA 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai ruling which accepted Huawei’s classification of imported ‘36-Port-100GE Interface Card’ under tariff item 8517 7010 a...View More

Upholds Kerala HC decision quashing luxury-tax demand against Club on limitation ground 

SC dismisses Revenue’s civil appeal against common judgment of Kerala HC which held the demand raised on the disputed receipts of the club for letting out its rooms, under the Kerala Tax on Luxu...View More

Dismisses Revenue's SLP against quashing VAT-levy on materials procured by Power-Grid from outside State 

SC dismisses Revenue’s SLP against J&K HC’s judgment in the matter of Power Grid holding that the act of importing/purchasing goods (tower material, conductors, sub-station material, s...View More

Dismisses Revenue's appeal challenging CESTAT ruling on mobile-cover classification in Samsung India case 

SC dismisses Revenue’s civil appeal against CESTAT Delhi ruling in Samsung India Electronics Pvt. Ltd. (assessee) on classification of mobile phone front covers, middle covers, and back covers; ...View More

Upholds CESTAT ruling holding Mobile covers classifiable by customs tariff, not exemption notifications or MeITY policy

SC upholds CESTAT Delhi ruling that held that mobile phone front, back covers are classifiable on the basis customs-tariff and not on the basis of exemption notification or Ministry of electronics and...View More

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority 

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority...View More

Liability to pay duty upon confiscation includes interest for delay; Upholds HC decision 

SC confirms Bombay HC judgment which held that interest u/s 28AB is attracted where confiscated goods (self-propelled hydraulic piling rigs utilised exclusively for the construction of roads, bridges ...View More

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment 

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment ...View More