Category: Supreme Court

Excise classification of coconut Oil in small packings-Appeals placed before Chief Justice

Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228 (2018) (04) SC Important Case Laws Cited/relied upon by the parties Rajasthan Oil Mills Vs. Commissioner of Central Excise 12014 (314) ELT 541  The Commissioner of Central Excise and the assessee(s) …

Supreme Court explains the doctrine of mutuality with respect of non-occupancy charges etc. received by cooperative societies from members

Supreme Court explains the doctrine of mutuality. Receipts of non-occupancy charges, transfer charges, common amenity fund charges received by cooperative societies, from its members exempt from tax ABCAUS Case Law Citation: ABCAUS 2260 (2018) (03) SC The question of law that arose for consideration of the Hon’ble Supreme …