- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Expert Column
 Is The Proposed Section 18A Learning from the ITC Judgment?Akhilesh Kangsia, Partner-Lakshmikumaran Sridharan Attorneys |
 The ‘Unlocking Controversy’ and India’s Merchant Mobile ExportersMr. Rajat Chhabra (Partner, Taxcraft Advisors LLP) |
.jpg) Union Budget 2025: Indirect Tax proposals promote trade facilitation & voluntary complianceSanjay Chhabria (Senior Director, Indirect Tax, Nexdigm) |
 Navigating the Taxation Turbulence in Solar EnergyMr. Akash Jain (Director – Indirect Taxes, Ernst & Young LLP) |
 Self-Revision Mechanism Post Clearances: A Transformative Shift under CustomsMs. Tejus Pathak, Partner, ELP |
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