- 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
 Decoding the Indirect Tax Tapestry: Unwrapping Key Expectations from Interim Budget 2024Karan Kakkar (Partner, Grant Thornton Bharat LLP) |
 Navigating the Applicability & Validity of Indian Customs Act Beyond Territorial BoundariesShankey Agrawal (Partner, BMR Legal Advocates) |
 Interim Budget 2024-25 – Expectations for Indirect TaxationBela Sheth Mao (Partner, Deloitte India) |
 Export Obligations Unfulfilled: The Implications on CVD and SAD CreditJigar Doshi (Founding Partner, TMSL) |
 Retention of Deposits Made ‘Under Protest’ Violates Article 265 - Analyzing Bombay HC DecisionDinesh Agrawal (Executive Director, Khaitan & Co) |
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