Supreme Court Rulings


United Spirits, as a manufacturer, operating through State warehouse liable to entry-tax 

SC dismisses appeal by United Spirits (assessee/manufacturer) and upholds Madhya Pradesh HC decision to impose entry tax under Madhya Pradesh Entry Tax Act (M.P. Entry Tax Act) on bottling and supply ...View More

Copy of SC judgment holding Stem-Cell preservation by Cord Blood Banks as 'Healthcare Services' 

SC sets aside CESTAT ruling in its entirety which held that services of enrolment, collection, processing, and storage of umbilical cord blood stem cells during the period from July 2012 to February 1...View More

SC stays HC judgment confirming levy on transponder leasing 

SC stayed the operation of judgment of Karnataka HC that confirmed the levy on leasing of transponders, subject to payment of Rs 50 Crores. ...View More

Dismisses Revenue’s review against delayed SLP dismissal challenging secured creditors' priority over Revenue’s dues 

SC dismisses Revenue’s review petition challenging the SLP dismissal against HC judgment of priority of Revenue’s dues during enforcement of security interest under SARFAESI Act, over secu...View More

Citing delay, rejects Revenue’s SLP challenging secured creditor’s priority dues over Revenue’s under SARFAESI Act 

SC, on grounds of 498 days delay, dismisses Reveue’s SLP challenging Bombay HC judgment on priority of secured creditors dues over Revenue’s arrears, first charge, for liquidation of dues ...View More

Dismisses Assessee's SLP contesting EOU’s re-assessment for misusing duty-free imports for domestic clearance 

SC rejects assessee's SLP against Rajasthan HC ruling that upheld CESTAT order confirming customs duty liability on a 100% EOU for misusing duty-free imports by selling finished goods domestically whi...View More

Allows criminal bail application of accused; Seeks cooperation in trial and imposes conditions 

SC allows criminal appeal application of Appellant against rejection of bail by HC while expecting complete cooperation and clarifying “Any infraction of the conditions shall entail cancellation...View More

Grants liberty to contest CESTAT Mumbai ruling on ‘rough diamonds’ valuation 

SC in SLP by Revenue against CESTAT Mumbai ruling on valuation of ‘rough diamonds’ falling under Chapter Heading 7102 that “does not attract payment of any customs duty”, notin...View More

No excise duty on Flue Gas generated during Coke manufacturing; Dismisses Revenue’s appeal 

SC, owing to gross delay of 440 days, dismisses Revenue’s appeal against CESTAT Kolkata ruling which held that flue gas which is generated in the manufacture of coke is not manufactured product,...View More

Dismisses Revenue’s appeal against CESTAT ruling on Glass Lid classification 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classifying ‘G Type Tempered Glass Lid’ under CTH 7010; CESTAT had held that the said item is classifiable under the spec...View More