- 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
Authority for Clarification & Advance Rulings issues clarification on liability of works contractor to discharge entry tax again on goods which have already been subjected to tax during procurement, under Karnataka Tax on Entry of Goods Rules; Clarifies that if works contract dealer agrees to take delivery of goods so as to claim as first dealer, Form 40 issued by him has relevance and he must clear tax liability under KVAT Act as subsequent movement into local area of purchaser constitutes local sale; However, in case of E-1 sale, onus of paying entry tax rests on purchaser who has taken delivery of goods and thus caused actual entry of goods into local area as provided u/s 3(2) of KTEG Act; Form 40 issued for value constituting purchase price including other expenses is infructuous
AR.CLR.CR-28/2013-14 dated April 24, 2015
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