- 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
Goa Govt exempts luxuries tax in excess of 40% on luxuries provided in hotel where charge is less than Rs 20000/- per room per day , during the period June 1st to September 30th of a calendar year; Such exemption subject to stipulated conditions
Notification No. 30/1/2006-Fin (R&C) (28) dated March 31, 2015
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