Supreme Court Rulings
SC delivers verdict in a batch of appeals filed by the Revenue and assessee concerning the classification of ‘Chewing Tobacco’ and ‘zarda/jarda scented tobacco’; In the set of
...View More Copy of SC judgment holding amendments to Telangana VAT Act post GST enactment as 'void'; SC holds that amendments made to the Telangana and Gujarat VAT Act, after July 01, 2017 “were
...View More SC dismisses Revenue’s SLP against Delhi HC’s order which declined to condone delay of 1471 days in filing the appeal on observing that Revenue was not handicapped in any manner in ascerta
...View More SC dismisses Revenue's SLP against Bombay HC’s decision classifying ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home prima
...View More In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets
...View More SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract
...View More SC upholds HC order classifying ‘tinted glass sheets’ manufactured by assessee as “goods or wares made of glass”, taxable at 15%; Citing that “There is no vagueness in th
...View More SC in matter relating to alleged evasion of customs duty to the tune of Rs. 1 cr on imports from HongKong, disapproves Revenue’s reliance on ‘not attested’ and ‘just xerox copi
...View More SC refuses to agree with Revenue’s view that CESTAT’s observation in para 12 that ‘even if no audit is conducted during the relevant period and some duty esc
...View More SC dismisses Revenue’s appeal against CESTAT order which had set-aside rejection of invoice price (IP) and enhancement in value of imported goods basis unattested photocopy of export declaration
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