- 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
.jpg) Self-Assessment under Indirect Taxes & Refunds – A Three Body ProblemSparsh Bhargava (Advocate) |
 Exploring CBIC’s Clarification on Third-Party Invoicing under FTAsMr. Kaustuv Sen, Advocate |
.jpg) Recent SC-rulings on CENVAT Credit for Telecom Towers & GST ITC for Immovable Property ConstructionMr. K. Sivarajan, Chartered Accountant |
 SC Lays Down Principles For Testing Movability vs. ImmovabilityMr. Gajendra Maheshwari (Managing Partner, Reina Legal LLP) |
 The Canon Review– Decoding Different ‘Canons’ of Judgment- A Detailed AnalysisMs. Vanita Bhargava (Partner, Litigation & Dispute Resolution, Khaitan & Co) |
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