- 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
Deposit of VAT, interest, penalty and such other amounts under DVAT Act, in 22 notified local banks allowed from August 12, 2013 instead of August 1, 2013; Amends Notification dated July 5, 2013
DVAT Notification No. F 7(400)/Policy/VAT/2011/543-556 dated July 31, 2013
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