Supreme Court Rulings


Copy of order classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ 

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

SC holds amendment to Telangana VAT Act post GST enactment as 'void'

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

Dismisses Revenue's SLP against HC-order declining to condone 1471 days in appeal-filing

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

Dismisses Revenue's SLP against Bombay HC's order classifying ‘Glucometer’ in exercise of writ jurisdiction

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

Given unambiguous ST notification, rejects Revenue's interpretational fantasies to trip IIT Patna; Gives weightage to comma, semi-colon

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

Copy of judgment holding signboards displaying trade name & products as not “advertisement"

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

Copy of order upholding HC's classification of ‘Tinted coloured glass sheets’ as ‘glassware’ 

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

Key pointers from SC verdict upholding CESTAT order rejecting under valuation allegation 

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

CESTAT's observation regarding extended period non-invocation rendered in peculiar facts not applicable universally 

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

CESTAT justified in setting-aside value enhancement basis unattested export-declaration copy; Dismisses Revenue's appeal

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...View More