This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws

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

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

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

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. 2(f)(i): Manufacture includes any process- Incidental or ancillary to the completion of a manufactured product – “Manufacture” – Process of cold rolling of hot rolled strips – Extended period of limitation [Central Excise Tariff Act, 1985,
S. 11A]

Gujarat Industries Ltd. v. CCE (2016) 14 SCC 690/(2016) 53 GST 303 (SC)/2015 (326) ELT 625 (SC)

Bombay Sales Tax Act, 1959
S. 25: Registration – Retrospective cancellation of Registration- Rights of purchaser – Registration certificate (RC) of supplier in force at the time of purchase – RC cancelled thereafter with retrospective effect-assessing officer disallowed the resale claim of same goods – Rights of the purchaser are not affected by subsequent cancellation of Registration certificate – Resale claim is allowable

State of Maharashtra v. Suresh Trading Company 1996 (3) SCALE 536/(1997) 11 SCC 378/(1998) 109 STC 439 SC

Bombay sales tax Act , 1959
S. 2(11): Dealer – Business – Trust – Sale of books, booklets, pamphlets, photos, stockers and other publications containing the message of Sai Baba – Trust is held to be not dealer – Whether a particular person is a dealer or/and whether he carries on business are the matters to be decided on the facts and circumstances of each case [S. 2(5A), 2(19), 3]

CST v. Sai Publication Fund (2002) 4 SCC 57/(2002) 122 STC 288 (SC)/(2002) 122 Taxman 37/177 CTR 1/258 ITR 70 (SC)

Andhra Pradesh Value Added tax, 2005
S. 4(7): Works Contract – Contractor & Sub-contractor – Only one taxable event in works contract, that is incorporation of goods in the works – tax leviable only once on transfer of property from sub-contractor directly to the employer – No liability of main contractor [Central Sales tax Act, 1956, S. 3, 4, 5, Constitution of India, Art. 366(29A(b)]

State of Andhra Pradesh v. Larsen & Toubro Ltd. (2008) 9 SCC 191/(2008) 17 VST 1 (SC)

Andhra Pradesh General Sales Tax Act , 1957

S. 2(h): Goods – Canned software-Whether goods – meaning of software-when uploaded on physical medium, becomes marketable goods – properties such as capable of being possessed, stored, transferred, transmitted, bought and sold makes such software “goods” [S. 2(n), 5, Constitution of India, Art. 366(12) Customs Act, 1962, S. 12, 14, Indian Electricity Act, 191O, S. 39, Transfer of Property Act 1982, S. 4]

Tata Consultancy Services v. State of AP (2004) 271 ITR 401/192 CTR 257/141 Taxman 132/137 STC 620(SC)/(2005) 1 SCC 308 (SC)/AIR 2005 SC 371