- 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
![]() Doctrine of Merger – The Wand which led to CENVAT Refund on Factory ClosureMr. Ganesh Kumar, Managing Partner, GLS Corporate Advisors LLP |
![]() Transfer Pricing and Indirect Tax – Dichotomy and DisputesBhavesh Dedhia (Partner, Global Transfer Pricing Services, B S R & Company) |
![]() Can a Group Company Constitute Fixed Establishment? - Decoding the ECJ RulingK. Sivarajan Partner (Price Waterhouse & Co) |
![]() Curbs on Laptop Import – Are we back to the Licence Raj era?Advocate Akella A S Prakasa Rao |
![]() Indirect Taxation within the framework of Indian ConstitutionAshutosh Nath (General Manager, Tradewin) |
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