Category: GST Law

Archive for the ‘GST Law’ Category


Sunrise Associates v. Govt. of NCT of Delhi (2006) 5 SCC 603(SC)/AIR 2006 SC 1908/(2006) 145 STC 576 (SC)

. Delhi Sales Tax Act, 1975
S. 4: Rates of tax- Lottery tickets –Right to participate in lottery is actionable claim – No sale of goods with in the meaning of the sales tax Act – Whether ratio of H. Anraj is still valid so far as it splits the rights attached to a lottery ticket into right to participate and right to win-former held as goods and latter as actionable claim-whether is a composite right [Constitution of India, Art. 246(3), 366(12), 366(29A) Sale of Goods Act, 1930,
S. 4(1), Transfer of Property Act, 1882, S. 3, 130]

Commissioner, DVAT v. ABB Ltd (2016) 6 SCC 791/AIR 2016 SC 1901/(2016) 55 GST 293 (SC)

Central Sales Tax Act, 1956
S. 3: When is sale or purchase of goods said Movement of goods in the course of import or inter-state or commerce – Deemed sale – when can be held to be covered by Section 3(a) and Section 5(2) of the CST Act, 1956 [S. 3(a), 5(2), Constitution of India, Art. 286(2), Delhi Value Added Tax Act, 2004, S. 7, 74]

Mafatlal Industries Ltd. v. UOI (1997) 5 SCC 536/1997 (89) ELT 247 (SC)/(1998) 111 STC 467

Central Excise Act, 1944
S. 11B: Claim for refund of duty – Excise – Refund – Excise duty paid under mistake of law – Maintainability of suit or writ petition – Unjust enrichment – Salutary principle – to be held applicable [Constitution of India, Art. 265, Indian Contract Act, S. 72]

Steel Authority of India Ltd. v. CCE, Raipur (2019) 6 SCC 693

Central Excise Act, 1944
S. 11AB: Interest on delayed payment of duty – Interest on short levy or short payment – Escalation in price with retrospective date – Attracts interest on differential liability as per section 11AB of the Act

CCE v. ‘J’ Foundation and other (2015) 17 SCC 576/2015-TIOL-215-SC-CX/2015 (324) ELT 422 (SC)

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Valuation – Related person- Where the two companies/firms etc., belong to the same group then the test of mutuality is established and satisfied [S. 4(4)(c)]

D J Malpani v. CCCE Nashik (2019) 9 SCC 120/(2019) 74 GST 407/308 CTR 73 (SC)

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Valuation – Dharmada collected along with the price of goods – Not a part of transaction value

CCE v. Fiat India (P) Ltd. (2012) 37 STT 147/25 taxmann.com 534 (SC)/ 2012 (283) ELT 161 (SC)/(2012) 9 SCC 332

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise -Assessable value – Appellants selling cars on price lower than the cost of production main reason for assessees to sell their cars at a lower price than manufacturing cost was to penetrate market and this constituted extra commercial consideration – Since price charged was not sole consideration, hence, value was to be determined as per valuation rules

CCE Aurangabad v. Raymond Ltd. 2006 204 ELT 3/2006 taxmann.com 1251 (SC)

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]

CCE Aurangabad v. Raymond Ltd. 2006 204 ELT 3/2006 taxmann.com 1251 (SC)

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]

CCE Indore v. Grasim Industries Ltd. (2018) 7 SCC 233/AIR 2018 SC 3158/(2018) 68 GST 569 (SC)/2018 (360) ELT 769 (SC)

Central Excise Act, 1944
S. 3 : Levy of Duty – Various charges recovered from customer
– Part of transaction value [S. 4, 4(3)(d)]