- 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
Andhra Pradesh Govt issues instructions to safeguard VAT registrations / avoid their misuse as also of tax invoices / waybills; Directs CTO to compulsorily visit business premises of dealers dealing in sensitive commodities before issuing Registration to ensure genuineness; CTOs to also conduct Advisory visits in atleast 10% cases after registrations are issued; ACTO, who issues the registrations, shall invariably watch the monthly returns filed by dealers with reference to waybills utilised by them, in first year of registration
CCT’s Ref. No. Enft . E3/476/2015 dated May 5, 2015
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