Supreme Court Rulings
SC upholds constitutional validity of Entry 25 of Schedule VI to Karnataka Sales Tax Act, levying sales tax on processing and supply of photographs, photo prints and negatives; Apex Court delves into
...View More SC dismisses Revenue appeal, upholds non-taxability of sponsorship services received from BCCI in respect of IPL matches; Finds no merit in appeal, however, deletes portion of Tribunal order whereby s
...View More SC dismisses Revenue SLP against Rajasthan HC decision, but keeps the question of law open; HC had upheld classification of UPS & CVT (Constant Voltage Transformer) as 'essential parts of computer
...View More SC dismisses SLP, upholds Allahabad HC order accepting assessment orders under U.P. Trade Tax Act for A.Y. 1989-90, as not barred by limitation u/s 21(2); HC had rejected assessee contention that asse
...View More SC dismisses SLP, upholds HC’s refusal to entertain assessee’s writ petitions under Article 226 of Constitution challenging same assessment orders which were subject matter of earlier writ
...View More SC dismisses assessee’s review petitions against SLP dismissal, whereby Delhi HC judgement on legality of appeal filed u/s 86(2) of Finance Act upon Committee of Chief Commissioners’ direc
...View More SC dismisses Revenue appeal, upholds Ahmedabad CESTAT’s order allowing DTA clearance of goods upto 50% of FOB value of exports, including deemed exports, to EOU; Observes, “…after g
...View More SC dismisses Revenue SLP, rebuilding / repairing of engines and other parts of motor vehicles constitutes repairing / maintenance of ‘motor vehicles’, not taxable u/s 65(64) of Finance Act
...View More SC allows Revenue SLP, upholds sales tax liability on “Official Liquidator” in respect of sales effected by him pursuant to winding up proceedings of a company in liquidation; Definition o
...View More SC dismisses Revenue appeal, upholds Delhi Tribunal order quashing service tax demand on supply of ready mix concrete (RMC) absent incidental activities of pouring, pumping and laying of concrete by a
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