Supreme Court Rulings


Value of bought-out items not includible in AV; Department cannot take contrary stand

SC dismisses Revenue’s appeal against CESTAT order rejecting inclusion of value of Bought out items (essential spare parts) [taken directly to site for installation/setting up of ...View More

‘Maize Starch’ taxable at 4%, not covered by general exemption entry under TNGST Act 

SC settles the confusion regarding taxability of ‘Maize Starch’ under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act), rules that ‘Maize Starch’ “undoubtedly being...View More

No suppression by Reliance in valuing goods following Tribunal's findings despite subsequent order reversal  

SC dismisses Revenue’s appeal against CESTAT’s order in case of Reliance  Industries quashing demand for extended period alleging undervaluation of finished goods&...View More

Grants bail to accused in gold smuggling case after 15 months custody 

SC permits bail to accused (Petitioner) arrested in the matter of smuggling foreign origin gold after observing that “he has been in custody for more than 15 months”and “deposited th...View More

User Development Fee collected by International airport a ‘statutory-levy’, not liable to service-tax 

SC holds that no service tax is applicable on ‘User Development Fee’ (UDF) collected from domestic and international passengers at Delhi, Hyderabad and Mumbai international airports; At fi...View More

Manufacturer-Dealer-Customer trifecta vis-a-vis warranty recompense, a composite transaction; Upholds sales tax

SC (3-Judges Bench) answers reference in a batch of 34 appeals while holding that an automobile dealer liable to sales tax on credit note issued by manufacturer; In clear language, SC observes that su...View More

Affirms HC order upholding amendment to 1996 Andhra Pradesh Industrial policy, but quashes interest, penalty 

SC affirms Andhra Pradesh HC judgment upholding the validity of amendment made to Rule 67 of the A.P. VAT Rules, 2005 vide GOMs. No.503 dated May 8, 2009, however, to the extent the amendment led to d...View More

Concession withdrawal by Govt. cannot be subject of judicial-scrutiny: HC erred in judging reason-merits 

SC delivers ruling in Central govt/Revenue’s favour on the question of its power to withdraw benefit of concession rate on imported goods (printing machine) by amending the exemption notificatio...View More

Supreme Court split on invocation of Doctrine of 'Legitimate Expectation'; Justice Murari propounds 10 principles

A division bench of Supreme Court renders split verdict on the question of appellants being entitled to a sales tax exemption despite an amendment to the West Bengal Sales Tax Act, 1994...View More

Chemical Preparations for cinematographic-films, produced in situ and captively consumed, not marketable goods 

SC upholds CESTAT order holding that chemical preparations used in the processing of cinematographic films, produced by Assessee in situ and captively consumed are not marketable goods falling under C...View More