- 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
Streamlining Customs AssessmentsCA Kewal Satra (Director, Aurtus Consulting) |
![]() Revision v. Amendment under Customs: A Thorough Analysis of Section 18A vis-a-vis 149Mr. Rohan Muralidharan (Associate Partner- Lakshmikumaran Sridharan Attorneys) |
![]() Ghost of judgment in ITC Ltd. Laid to Rest?Mr. Sandeep Sachdeva, Founding Partner, DServe Legal |
![]() Indirect tax expectations from Budget 2025Nidhi Lukose |
![]() Supreme Court add another Contour to ‘Sole Consideration'Mr. Shankey Agrawal, Partner- BMR Legal Advocates |
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