- 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
Dealers, who have missed / erred in uploading invoices for online generation of ‘C’ and ‘F’ Forms for November 2012 as also for April 2000 to September 2012, shall be issued such Forms manually till May 31, 2015; Without obtaining details of utilisation in prescribed format, forms would not be issued to dealers; AOs to verify if taxes due have been paid and ITC reversal applicable have been carried out in such cases
Circular No. 11/2015 dated April 7, 2015
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