Finance Act, 1997

The appellant, a public sector steel manufacturer, appointed the respondent as a handling contractor under a 1998 contract that contained clause 9.3 requiring the contractor to bear all taxes arising from the performance of his obligations. After the Finance Act, 1997 extended service tax to handling contractors, the a…

The Union of India challenged the constitutional validity of Section 115‑0 of the Income Tax Act, 1961, which imposes an additional 10% tax on dividends declared by domestic companies. Tea companies argued that because up to 60% of their income is agricultural, the dividend is agricultural income and therefore only the…

The Supreme Court examined the classification of paper‑based decorative laminated sheets, cotton‑fabric‑based laminates and paper‑based electrical insulators manufactured by M/s Wood Polymers Ltd. The Revenue argued that the products fell under Chapter 48 (sub‑headings 4818.90/4823.90) and were eligible for concessiona…

The State of Uttar Pradesh appealed against the High Court’s order that the Department of Telecommunications (DoT) was not liable to Uttar Pradesh Trade Tax on rentals collected from telephone subscribers. The Supreme Court examined whether the DoT qualifies as a "dealer" under Section 2(c) of the Uttar Pradesh Trade T…