Taxation System — Key Judgments

Key Judgments

State of West Bengal vs Kesoram Industries Ltd. and Ors.

2004

This landmark judgment by the Supreme Court was crucial in clarifying the distinction between 'duties of excise' and 'taxes on sale or purchase' in the pre-GST era. The court…

Union of India vs Bombay Tyre International Ltd.

1984

This case dealt with the valuation of goods for the purpose of excise duty. The Supreme Court laid down principles for determining the 'assessable value' under the Central Excises…

Mohit Minerals Pvt. Ltd. vs Union of India

2022

This recent Supreme Court judgment addressed the contentious issue of the binding nature of the Goods and Services Tax (GST) Council's recommendations. The Court held that the…