- 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
.png) Notionally Lost in Obligations: EPCG Scheme’s Missing PieceMr. Deepak Suneja (Partner, Nitya Tax Associates) |
.png) Pre-Import Condition - When Clarity Leads to Perplexity!!Deepak Suneja (Partner, NITYA Tax Associates) |
 Analyzing the Split Verdict: KB Tea Product Pvt Ltd.Anurag Soan (Advocate on Record, Supreme Court) |
 Penal provisions under Tax Laws – Brushing Up Long Prevailing JurisprudenceDharnendra Kumar Rana (Partner, NITYA Tax Associates) |
 A Curious Case of Quantitative Restrictions- India's Recent Move to Safeguard Domestic IndustriesSanjay Notani (Partner, Economic Laws Practice) |
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