- 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
 Relevance of 'Relevant Date' in Service Exports' Credit RefundMr. Krishan Malhotra, Head - Taxation, Amarchand Mangaldas |
 Free supplies from recipient for construction services - taxable?Mr. Heetesh Veera, Partner, EY |
 An unending dilemma for Pharma IndustryMr. Satish S, Director, PwC |
 Few Takers for VCES?Mr. Puneet Bansal, Director, Indirect Tax, BMR Advisors |
 Service Tax on Restaurants munched upon by Kerala High CourtMr. Abhishek Jain, Partner, Indirect Tax, EY |
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