| A.M. Mair & Co. v. Gordhandass Sagarmull | | 30/11/1950 | Supreme Court | (2017) ibclaw.in 754 SC |
| Messrs. Khimji Poonja and Company v. Shri Baldev Das C. Parikh | Dairy-20/1949-SC | 14/03/1950 | Supreme Court | (2017) ibclaw.in 755 SC |
| RSA Impex LLP v. Commissioner of DGST and Ors. | WP(C)-9114/2025-HC | | Delhi High Court | (2025) taxcode.in 315 HC |