- 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
![]() 10 Reasons why Gujarat HC's Alstom judgment not free from 'doubt'Mr. N Venkatraman, Senior Advocate |
![]() Gujarat HC's Al 'storm' unsettles DGFT; Re-affirms the 'Rule of Law'Mr. Sudipta Bhattacharjee, Principal - Tax Controversy Management & Contract Documentation, Advaita Legal |
![]() Vote on Account - Understanding the NuancesMr. N. Venkataraman, Senior Advocate |
![]() CBEC resolves 'cess' conundrum - Will industries benefit?Mr. Abhishek Jain, Partner, Indirect Tax, EY |
![]() Deconstructing Maharashtra's quick response to L&T verdictMr. Rohit Jain, Partner, Economic Laws Practice |
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