- 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
![]() Taxability of intra-group employee sharing arrangements – confusion at its best!Ms. Poonam Harjani, Associate Director, BMR and Associates LLP |
![]() Sales tax collected but retained liable to excise : A nightmare for manufacturersMs. Malini Mallikarjun, Partner, BMR Advisors |
![]() Employee deputation : Pandora’s Box re-opened!Ms. Malini Mallikarjun, Partner, BMR Advisors |
Endless dilemma over true identity of 'Software'Mr. Nikhil Suri, Associate Director, Ernst & Young |
![]() Respite to IT majors operating under branch modelMs. Jayashree Parthasarathy, Director, BMR & Associates LLP |
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