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SUPREME COURT JUDGMENTS 2014

CENTRAL EXCISE
circulars
tariff notification
non tariff notifns
AIT-2014-04-SC Full Bench: the Division Bench has quashed the order dated 26.9.2002 passed by
CUSTOMS
Bharti Teletech Ltd. Vs. the Sales Tax Tribunal, Haryana which had affirmed the orders passed by the
tariff notifications
non tariff notfns
State of Haryana & Ors. appellate authority, namely, Joint Excise and Taxation and that of the Deputy
circulars Excise and Taxation Commissioner (Gurgaon), the original authority who had, upon
exchange rate initiation of a proceeding under Rule 28 (11) (b) of the Haryana General Sales Tax
SERVICE TAX Rules, 1975 , come to hold that the respondent-assessee herein had violated the
notifications provisions of Rule 28A (11) (a) (i) as it had failed to maintain, without convincing
circulars reasons, the requisite production and was, therefore, liable to make full payment
INCOME TAX
of tax exemption benefit availed by it during the concessional period, i.e.,
circulars
13.12.1991 to 12.12.1998 of sale of Electronic Push Button Telephones, the present
notifications
appeal, by special leave, has been preferred by the State of Haryana and its
VAT
functionaries.
FINANCE ACTS
FINANCE BILLS AIT-2014-08-SC Ms. J. Jayalalitha and Mrs. N. Sasikala- the declaration or statement made in the
EOU STPI
Sasi Enterprises Vs. ACIT individual returns by partners that the accounts of the firm are not finalized,
hence no return has been filed by the firm, will not absolve the firm in filing the
SEZ
‘statutory return under section 139(1) of the Act. The firm is independently
DGFT
required to file the return and merely because there has been a best judgment
notifications
circulars assessment under Section 144 would not nullify the liability of the firm to file the
public notices return as per Section 139(1) of the Act. Appellants’ contention that since they had
RBI in their individual returns indicated that the firm’s accounts had not been
circulars finalized, hence no returns were filed, would mean that failure to file return was
NTT not willful, cannot be accepted
RESOURCES
AIT-2014-10-SC there shall be stay of operation and implementation of sub-Section (5) of Section
GST
Dishnet Wireless Ltd. Vs. 62 of Punjab VAT Act, 2005 
CTO & Anr.
AIT-2014-28-SC the objects of the respondent-trust are based on religious tenets under Quran
M/s. Dawoodi Bohara Jamat according to religious faith of Islam. We have already noticed that the perusal of
Vs. CIT, Ujjain the objects and purposes of the respondent-trust would clearly demonstrate that
the activities of the trust though both charitable and religious are not exclusively
meant for a particular religious community. The objects, as explained in the
preceding paragraphs, do not channel the benefits to any community if not the
Dawoodi Bohra Community and thus, would not fall under the provisions of Section
13(1)(b) of the Act
AIT-2014-29-SC whether the revenue is legally responsible under Section 244A of the Income Tax
M/s Tata Chemicals Ltd. Vs. Act, 1961 for payment of interest on the refund of tax made to the
Union of India resident/deductor under Section 240 of the Act.  - The Government, there being
no express statutory provision for payment of interest on the refund of excess
amount/tax collected by the Revenue, cannot shrug off its apparent obligation to
reimburse the deductors lawful monies with the accrued interest for the period of
undue retention of such monies. The State having received the money without
right, and having retained and used it, is bound to make the party good, just as an
individual would be under like circumstances. The obligation to refund money
received and retained without right implies and carries with it the right to
interest. Whenever money has been received by a party which ex ae quo et bono
ought to be refunded, the right to interest follows, as a matter of course.
AIT-2014-38-SC at what stage of the proceedings under Chapter XIV-B does the assessing
M/s. Calcutta Knitwears Vs. authority require to record his satisfaction for issuing a notice under Section
Commissioner of Income Tax 158BD of the Income Tax Act,  1961 - for the purpose of Section 158BD of the
Act a satisfaction note is sine qua non and must be prepared by the assessing
officer before he transmits the records to the other assessing officer who has
jurisdiction over such other person. The satisfaction note could be prepared at
either of the following stages: (a) at the time of or along with the initiation of
proceedings against the searched person under Section 158BC of the Act; (b) along
with the assessment proceedings under Section 158BC of the Act; and (c)
immediately after the assessment proceedings are completed under Section 158BC
of the Act of the searched person.
AIT-2014-45-SC Once the AO had rightly come to the conclusion that the books of accounts were
M/s Nathu Ram Ramesh not properly maintained and were not reflecting each and every transaction, in our
Kumar Vs. Commr. of Delhi opinion, the AO had rightly come to a conclusion that total possible sale was much
Value Added Tax higher and the conclusion so arrived at was based on sound reasons. We also do not
agree with the learned counsel for the assessee that proper adjustments
regarding sales tax had not been made by the AO in the process of the
assessment.
AIT-2014-54-SC So far as companies are concerned, there is a specific provision in the Act that
Rajasthan R.S.S. & Ginning upon amalgamation of one company with another, losses of the amalgamating
Mills Fed. Ltd. Vs. DCIT, companies can be carried forward and the amalgamated company can get those
Jaipur losses set off against its profits subject to the provisions of the Act. This is
permissible by virtue of Section 72 A of the Act but there is no such provision in
the case of co-operative societies
AIT-2014-60-SC Five Members: the principles stated in Larsen and Toubro (supra) as reproduced
M/s. Kone Elevator India Pvt. by us hereinabove, do correctly enunciate the legal position. Therefore, “the
Ltd.Vs. State of Tamil Nadu dominant nature test” or “overwhelming component test” or “the degree of labour
and Ors. and service test” are really not applicable. If the contract is a composite one which
falls under the definition of works contracts as engrafted under clause (29A)(b)
of Article 366 of the Constitution, the incidental part as regards labour and

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SC - Supreme Court JUDGEMENTS - 2014
AIT-2014-61-SC
M/s. Hindustan Zinc Ltd.  Vs.
Union of India & Ors.
AIT-2014-62-SC
Punjab Stainless Steel
Industries Vs. CIT, New
Delhi
AIT-2014-66-SC
Kushalbhai Ratanbhai Rohit &
Ors. Vs. State of Gujarat
AIT-2014-67-SC
Estate of Late HMM
Vikramsinhji of Gondal Vs.
CWT, Rajkot
AIT-2014-92-SC
Sh. Sanjeev Lal Etc. Etc. Vs.
CIT Chandigarh & Anr.
AIT-2014-109-SC
M/s. Gira Enterprises & Anr.
Vs. CC, Ahmedabad
AIT-2014-110-SC
Dashrath Rupsingh Rathod
Vs. State of Maharashtra &
Anr.
AIT-2014-115-SC
Hindustan Coca Cola Beverage
(P) Ltd. Vs. Union of India
and others
AIT-2014-116-SC
Govindbhai Mamaiya Vs. CIT,
Rajkot
AIT-2014-118-SC
Vatika Township Private
Limited Vs. CIT, New Delhi
AIT-2014-120-SC
Madras Bar Association Vs.
Union of India and another
AIT-2014-121-SC
M/s. Super Synotex (India)
Ltd. and others Vs. CCE,
Jaipur
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service pales into total insignificance for the purpose of determining the nature of
the contract.
the questions for consideration are as to the entitlement of the Respondents/
assessees to Modvat/ Cenvat Credit for the use of inputs in the manufacture of
final products which are exempt or subject to nil rate of duty and the requirement
of the assessee to maintain separate accounts with respect to inputs used in
dutiable goods as well as exempted goods and the liability arising on the failure of
the assessee to maintain such separate accounts.
Section 80 HHC -To ascertain whether the turnover would also include sale
proceeds from scrap, one has to know the meaning of the term ‘turnover’. The term
‘turnover’ has neither been defined in the Act nor has been explained by any of the
CBDT circulars. -  the view expressed by the High Court is in conformity with the
normal accounting practice followed by the traders, including the respondent-
assessee and it was justified in coming to a conclusion that the proceeds
generated from the sale of scrap would not be included in the ‘total turnover’.
Full Bench: We do not find any forcible submission advanced on behalf of the
petitioners that once the order had been dictated in open court, the order to
review or recall is not permissible in view of the provisions of Section 362 Cr.P.C.
for the simple reason that Section 362 Cr.P.C. puts an embargo to call, recall or
review any judgment or order passed in criminal case once it has been pronounced
and signed. In the instant case, admittedly, the order was dictated in the court,
but had not been signed
Having regard to the above legal position about the discretionary trust which is
also applied by this Court in the earlier judgment 1993 Supp. (3) SCC 389 and the
fact that the income has been retained and not disbursed to the beneficiaries, the
view taken by the High Court cannot be said to be legally flawed. Merely because
the Settlor and after his death, his son did not exercise their power to appoint
the discretion exercisers, the character of the subject trusts does not get
altered. In view of the facts noted above, in our opinion, the two U.K. trusts
continued to be 'discretionary trust' for the subject assessment years.
AO was of the view that the appellants were not entitled to any benefit under
Section 54 of the Act for the reason that the transfer of the original asset, i.e.
the residential house, had been effected on 24th September, 2004 whereas the
appellants had purchased another residential house on 30th April, 2003 i.e. more
than one year prior to the purchase of the new asset and therefore, the appellants
were made liable to pay income tax on the capital gain under Section 45 of the Act.
- a right in respect of the capital asset, viz. the property in question had been
transferred by the appellants in favour of the vendee/transferee on 27th
December, 2002. The sale deed could not be executed for the reason that the
appellants had been prevented from dealing with the residential house by an order
of a competent court, which they could not have violated
In the absence of any material produced by the Revenue in proof of the alleged
comparable imports at a higher value, the impugned order which eventually
confirmed the original order of assessment by the Assistant Commissioner of
Customs dated 31.3.2001 cannot be sustained for two reasons – (1) the mere
existence of an alleged computer printout is not proof of the existence of
comparable imports; (2) assuming such a printout exists and the contents thereof
are true, the question still remains whether the transaction evidenced by the said
computer printout are comparable to the transaction of the appellant.
Full Bench: (i) An offence under Section 138 of the Negotiable Instruments Act,
1881 is committed no sooner a cheque drawn by the accused on an account being
maintained by him in a bank for discharge of debt/liability is returned unpaid for
insufficiency of funds or for the reason that the amount exceeds the arrangement
made with the bank. - (ii) Cognizance of any such offence is however forbidden
under Section 142 of the Act except upon a complaint in writing made by the payee
or holder of the cheque in due course within a period of one month from the date
the cause of action accrues to such payee or holder under clause (c) of proviso to
Section 138.
Amendment in Central Excise Notifications for North-East that refund shall not
exceed the amount of duty paid less the amount of the CENVAT credit availed-
whether the appellant-assessee was entitled to be given notice to show cause
before proceeding for recovery in view of the language employed under Section
153(4) of the Act.
The respondents are three brothers. Their father died leaving the land
admeasuring 17 acres and 11 gunthas to the three brothers and two other persons
who relinquished their rights in favour of the three brothers. A part of this
bequeathed land was acquired by the State Government and compensation was paid
for it. On appeal, the compensation amount was enhanced and additional
compensation alongwith interest was awarded.
Constitution Bench: whether the proviso appended to Section 113 of the Income
Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section
by the Finance Act, 2002 is to operate prospectively or is clarificatory and
curative in nature and, therefore, has retrospective operation.- the intention of
the legislature was to make it prospective in nature. This proviso cannot be
treated as declaratory/statutory or curative in nature.
Constitution Bench: Sections 5, 6, 7, 8 and 13 of the NTT Act (to the extent
indicated - hereinabove), are  held  to  be  unconstitutional. Since the aforesaid
provisions, constitute the edifice of the NTT Act, and without these provisions
the remaining provisions are rendered ineffective and inconsequential, the entire
enactment is declared unconstitutional. - the National Tax Tribunals Act is
unconstitutional, being the ultimate encroachment on  the exclusive domain of the
superior Courts of Record in India.
unless the  sales  tax  is  actually paid to the Sales Tax Department of the State 
Government, no benefit towards excise duty can be given under  the concept  of
“transaction  value”  under Section  4(4)(d),  for   it   is   not excludible.  As is seen
from  the  facts,  25%  of the  sales  tax collected has been paid to the State
exchequer by way  of  deposit. The rest of the amount has been retained by the
assessee.  That has  to be treated as the price of the goods under the basic
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SC - Supreme Court JUDGEMENTS - 2014 Page 3 of 3

fundamental conception of “transaction value” as substituted with  effect  from

AIT-2014-138-SC
M/s. Agarwal Iron Industries
Vs. Union of India & Ors.
AIT-2014-147-SC
Nokia India Pvt. Ltd. Vs.
State of Punjab & Ors.
1.7.2000.  Therefore, the assessee is bound to pay the excise  duty on the said
sum after the amended  provision  had  brought  on  the statute book
High Court has quashed the search and seizure conducted on 16.2.2000 in the
factory premises. - The terms used are ‘reason to believe’. Whether the
competent authority had formed the opinion on the basis of any acceptable
material or not, as is clear as crystal, the High Court has not even remotely tried
to see the reasons. Reasons, needless to say, can be recorded on the file and the
Court can scrutinize the file and find out whether the authority has appropriately
recorded the reasons for forming of an opinion that there are reasons to believe
to conduct search and seizure. As is evincible, the High Court has totally
misdirected itself in quashing the search and seizure on the basis of the principles
of non-traverse
VAT-the Assessing Authority, Appellate Authority and the Tribunal rightly held
that the mobile/cell phone charger is an accessory to cell phone and is not a part
of the cell phone. We further hold that the battery charger cannot be held to be a
composite part of the cell phone but is an independent product which can be sold
separately, without selling the cell phone. The High Court failed to appreciate the
aforesaid fact and wrongly held that the battery charger is a part of the cell
phone.

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