2008) 13 SCC 145 and Salora International Limited v. Commissioner of Central Excise, New Delhi

9 SCC 662Reported decision2008#18400 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2026.

Judgments citing 2008) 13 SCC 145 and Salora International Limited v. Commissioner of Central Excise, New Delhi

Commissioner of Customs (Import) vs. M/S Welkin Foods

C.A. No.-005531 - 2025Supreme Court06 Jan 2026

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 46

…ore & Anr v. Maestro Motors Ltd. & Anr, reported in (2005) 9 SCC 412, Commissioner of Customs, New Delhi v. Sony India Limited, reported in (2008) 13 SCC 145 and Salora International Limited v. Commissioner of Central Excise, New Delhi, reported in (2012) 9 SCC 662] 30. GRI 2 (b) deals with mixtures consisting of different materials or substances and goods that are produced from different materials or substances. GRI 2 (b) states that a reference in a heading to: (i) to a material or substance shall be taken to include a reference to Civil Appeal No. 5531 of 2025…

Bharat Petroleum Corporation Ltd vs. Commissioner of Central Excise Nashik Commissionerate

The appeals are partly allowed;

C.A. No.-005642-005642 - 2009Supreme Court20 Jan 2025

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 4(3)

…s were charged for different removals, prices actually paid or payable for each removal become the value for the levy of excise duty. Further submission of the learned senior counsel is that it is lawful 2 (2018) 7 SCC 733 3 (2016) 1 SCC 631 4 (2020) 9 SCC 662 Civil Appeal No.5642 of 2009 etc. Page 10 of 31 for BPCL to charge different prices to OMCs for sales made to them vis-à-vis their own dealers. 15. The learned senior counsel relied upon the terms of the MOU, which incorporate a price fixation formula in MOU based on IPP, which is defined to mean the landed cost of a product at a…

New Skies Satellites B. V, Haryana vs. DCIT Circle 2(2)(2) Int. Taxation, Delhi

In the result, appeal is allowed as indicated above

ITA 436/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Apr 2022AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 143(3)Section 144C(13)Section 234BSection 244ASection 270ASection 9(1)(vi)

…r meant to have the import given to it by the Court? The general position of the courts in this regard is where the purpose of a special interpretive statute is to correct a judicial interpretation of a prior law, which the legislature (1995) 2 SCC 630 (2008) 9 SCC 662 (1997) 5 SCC 482 ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 28 considers inaccurate, the effect is prospective. Any other result would make the 14 ITA No.436/Del./2022 legislature a court of last resort. United States v. Gilmore 8 Wall33, Peony Park v. O'Malley34. It does not mean that the legislature does not have the power to override judi…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITA/473/2012HC Delhi08 Feb 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

…ion of the courts in this regard is where the purpose of a special interpretive statute is to correct a judicial interpretation of a prior law, which the legislature 30 (1995) 2 SCC 630 31 (2008) 9 SCC 662 32 (1997) 5 SCC 482 ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 29 considers inaccurate, the effect is prospective. Any other result would make the legislature a court of last resort. United States v. Gilmore 8 Wall33, Peony Park v. O’Malley34. It does not mean that the legislature does not have the power to override judicial dec…

The Commissioner of Income Tax vs. M/s. Laila Impex

ITTA/473/2012HC Telangana09 Jul 2013