Supreme Court Rulings
In appeals filed by the Himachal Pradesh Govt. against the HC judgments outlawing section 16-B of the HP General Sales Tax Act, 1968, SC rules that “section 16-B… is a perfectly valid pie
...View More SC in a relief to Telecom Operators rules that State Tax cannot be levied on SIM cards, Recharge Coupons and Value-Added Services; Thus dismisses
...View More SC stays operation of its earlier order directing Government to impose provisional Anti-Dumping Duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; In March, 2022 Director
...View More SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment
...View More SC issues notice in SLP assailing failure on part of Authority in imposing anti-dumping duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; Considers the av
...View More SC dismisses Revenue’s appeal against the judgment of Telangana HC allowing Sony India (assessee) to seek amendment of its Bill of Entries (BoE) u/s 149 of the Customs Act post-SRF Ltd decision
...View More SC allows Revenue's appeal, sets-aside Gujarat HC judgment which held that penalty and interest levied u/s 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 is not payable where assessee under-paid
...View More SC dismisses appeal filed by Department of Trade and Taxes, thereby upholding the HC order setting aside warrant of attachment, consequent show cause notice as well as the eviction notice alleging tha
...View More Disposing a batch of appeals, SC upholds CESTAT’s order on assessment of Oil in the Bunker Tanks of Engine Room/outside the Engine Room of vessels imported for breaking
...View More SC in appeal against grant of refund of service tax paid by ‘Duty Free Shop’ (DFS) in the arrival and departure terminals of Mumbai airport holds that if any tax is levied, the same cannot
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