- 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
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![]() Customs Bonded Manufacturing – A Perfect Enabler for Making India A Hub for B2B E-commerce SuppliesDr. Shrikant Kamat, Executive Director – Bhuta Shah & Co. LLP |
![]() ITC on Bills of Entry - Evolving Litigation PositionsS Rahul Jain (Director, LKS) |
![]() Dissecting Bombay HC’s Sanction To Retrospective MVAT Amendment Post GSTMr. Mihir Mehta (Partner, PDS Legal) |
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