- 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
Delhi Govt calls for review / rectification of system generated orders in respect of central concessional sales; Dealers to contact Assessing Authority alongwith relevant documents in case of any discrepancy in tax rate, missing value of forms or where default assessment already issued by AA through manual order
DVAT Circular No. 07 of 2015-16 dated April 30, 2015
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