Supreme Court Rulings
SC dismisses Revenue’s SLP against HC order which upheld classification of ‘toffee’ and ‘candy’ manufactured by ITC Ltd. (Respondent-assessee) as ‘sweetmeat and sug
...View More SC sets-aside order of Kerala HC which observed that both Kaveri Pet and Polyforms Pvt. Ltd.(Kaveri/sister concern) and assessee being holders of Nilkamal brand, sale by Kaveri to assessee did not con
...View More SC upholds CESTAT’s oder rejecting appeals of assessees (a 100% EOU) against whom duty demand alongwith penalties were raised for selling/clearing ‘Prime Quality Goods’ by misdeclari
...View More SC holds that addition or blending of Multi-Functional Additives with Motor Spirit (MS) and duty paid High Speed Diesel (HSD) doesn’t result in transformation of those products into new products
...View More SC holds that mixing of base paint with additive doesn’t result in a new commercial product but paint itself, thus the process doesn’t amount to ‘manufacture’; Revenue contende
...View More SC while deciding a batch of appeals rules on the question of taxability of ‘Pan Masala’ or ‘Gutka/Gutkha’ by State enactments viz. the Delhi Sales Tax Act, the Uttar Pradesh T
...View More SC rules that Medicated Talcum Powder (Nycil) sold by Heinz (assessee/ now taken over by Glaxo Smithkline Pharmaceuticals) to treat heat rashes is taxable as a cosmetic,
...View More SC delivers split verdict hearing an application of Writ Petitioner concerning the accused’s right to approach the Settlement Commission u/s 127B of Customs Act to settle the matter and gain imm
...View More SC dismisses Revenue's appeal against the order of CESTAT involving classification of ‘Aswini Homeo Arnica Hair Oil’ (AHAHO), rules that, AHAHO is a ‘medicament’ classifiable u
...View More SC sets-aside the order of CESTAT which held the assessee entitled to take the total contract value which includes both goods and services and remit service tax on the entire value as ‘works con
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