- 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
.png) 0*10% Not Equal To 0; Tax Laws Running Against Basic Mathematics?Deepak Suneja (Partner, NITYA Tax Associates) |
 Administrative Mechanism in India for Valuation of Related Party Imports- Perspective & ChallengesMr. Kumar Visalaksh (Partner at Economic Laws Practice) |
.png) A "New Test" for Product Classification Disputes - Apex Court Verdict Decoded!V. Chandrashekara Bharathi (Advocate) |
 End Use & Exemptions – Ever Evolving Experiments at Expense of ImporterAnjali Hirawat (Partner, LKS) |
 Scope To Amend RoDTEP Scheme Under Deferred FTP-2015-20Shrikant Kamat (Executive Director, Bhuta Shah & Co. LLP) |
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