#supreme court judgements
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Place of Delivery could not be termed as Place of Removal: SC

SC Strucks NJAC as Unconstitutional – NJAC Vs. Collegium

Rebate of Duty Admissible Both on Inputs i.e raw materials and Final Goods

Rebate of Excise duty admissible on both inputs & final products

Proof of demand of illegal gratification must for conviction, mere recovery of notes not sufficient- SC

Valuation of property covered under Ceiling Act for Wealth Tax cannot be higher than maximum compensation

No Excise duty Price-escalation not contemplated at or before time of removal :SC

Order becomes null if based merely on statements of witnesses without allowing assessee to cross-examine them: SC

SAD exemption not applicable when goods sell from a place where no sales tax is chargeable – SC

CBDT Instruction- specifying monetary limits for filing appeals has prospective effect

Anti-dumping duty could not be added for computing customs duty, SCD & SAD: SC

Availability of alternate remedy do not preclude High Court from exercising jurisdiction– SC

Goods imported without valid licence liable to confiscation & redemption fine : SC

Amended Sec. 11B applicable in cases where implementation of order under un-amended sec.11B is pending – SC
Explore the latest supreme court judgements on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
