Supreme Court Rulings
SC upholds Kerala HC order, Port Trust liable to tax on sale transactions carried on by it besides statutory functions, as a ‘dealer’ under Kerala General Sales Tax Act (Kerala Act), holds
...View More SC allows relief to assessee (a job-worker duplicating music CDs and supplying to distributor) , royalty paid by distributor towards music-copyright, not part of assessable value (AV) of duplicate CDs
...View More SC sets aside Madras HC order, strikes down proviso (ii) to Rule 9(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, providing for notional fixation of handling / loading
...View More SC denies exemption to imported parts/components of ‘hot mix plant’, intended for construction of road for National Highways Authority of India (NHA), under exemption Notification dated Ma
...View More SC dismisses Revenue appeal, fees for technical services from foreign consultant towards setting up & commissioning of manufacturing unit in India, not includible in import value of steel plant; R
...View More SC rules in favour of Revenue, 'doctrine of unjust enrichment' applicable to refund of duty paid on ‘capital goods’ used captively, relies on apex court ratio in Solar Pesticides; CESTAT w
...View More SC dismisses Revenue appeal, upholds CESTAT order quashing excise duty demand on manufacture of medicaments on job-work / loan licensee basis, in terms of Drugs and Cosmetics Act; Term ‘manufact
...View More SC reverses HC findings, 'fabrication' not synonymous to 'installation', water chilling plant fabricated as per customers works orders taxable at composition rate of 5%, as applicable to “fabric
...View More SC reverses Bombay HC order, sets aside duty demand u/s 125(2) of Customs Act as show cause notice u/s 124 limited to confiscation of goods and imposition of penalty for breach of Notification No. 64/
...View More SC denies excise duty refund to purchaser of ‘naphtha’ since application filed beyond 6 months’ limitation prescribed u/s 11B of Central Excise Act, despite agreeing that duty was pa
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