Supreme Court Rulings
SC dismisses Revenue appeal, affirms Mumbai CESTAT view that lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to custo
...View More SC finds no merit in Revenue appeal, upholds CEGAT’s view that extended period of limitation u/s 11A of Central Excise Act not invokable for recovering excise duty demand on clearance of manufac
...View More SC denies special additional duty (SAD) exemption under Notification No. 34/98-Cus. on import of pig hair bristles, since no sales tax chargeable on local sale of imported goods; Said Notification spe
...View More SC grants relief to assessee, revokes extended period of limitation under proviso to Sec. 11A of Central Excise Act for recovering excise duty on parts of ‘walk-in coolers’ manufactured du
...View More SC upholds CESTAT findings, though diaphragm wall construction along Sabarmati river bed under agreement with River Development Corporation classifiable as 'Site Formation and Clearance, Excavation an
...View More SC dismisses assessee’s SLP thereby affirming HC decision on includibility of transportation charges in total taxable turnover, liable to VAT under Karnataka VAT laws; HC had upheld Tribunal fin
...View More SC rejects Revenue appeal, printed metal backed advertisement material / posters, known as ‘Danglers’, placed at point of sale for customers information / advertisement, classifiable under
...View More SC raps State Excise & Tax Dept. for restricting availability of 1% Central Sales Tax (CST) concession, despite State Cabinet decision to extend 2004 Industrial Policy to eligible units upto March
...View More SC allows Revenue’s appeal, rejects assessment of imported ‘parts/components’ under Rule 10A of Customs Valuation Rules, 1988, on ground of mis-declaration in Bills of Entry (BoE); C
...View More SC condemns CEGAT's approach in concluding that 'place of removal' not customer's destination absent any detailed discussion in respect thereof, remands matter back for fresh consideration; Commission
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