Introduction Date of the Judgment: April 9, 2025 Citation: 2025 INSC 476 Judges: Pankaj Mithal, J., S.V.N. Bhatti, J. Can a seller who benefits from a tax exemption on sales to manufacturer-exporters also claim input tax credit on those sales? The Supreme Court of India addressed this question in a recent case concerning the interpretation […]
Supreme Court Clarifies Input Tax Credit on By-Products under UP VAT Act: Modi Natural S Ltd vs. Commissioner of Commercial Tax (2023) Date of the Judgment: November 6, 2023 Citation: 2023 INSC 974 Judges: Dr. Dhananjaya Y. Chandrachud, CJI., J.B. Pardiwala, J., Manoj Misra, J. Can a company manufacturing Rice Bran Oil (RBO) claim full
Supreme Court Quashes High Court’s Strictures Against Assessing Officer in Tax Case: Chandra Prakash Mishra vs. Flipkart India Private Limited (2022) INSC 277 Date of the Judgment: March 30, 2022 Citation: (2022) INSC 277 Judges: Justice Dinesh Maheshwari and Justice Aniruddha Bose Can an assessing officer be held liable for actions taken in the course
Supreme Court Classifies Embroidered Ladies Suit Under Residuary Entry: Commissioner, Commercial Tax, U.P. vs. S/s Rujhan Studio (2021) LEGAL ISSUE: Classification of goods for tax purposes under the Uttar Pradesh Value Added Tax Act, 2008. CASE TYPE: Tax Law Case Name: Commissioner, Commercial Tax, U.P., Lucknow vs. S/s Rujhan Studio [Judgment Date]: March 02, 2021
