- 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
Finance Ministry exempts taxable services provided under “Power System Development Fund Scheme” of Ministry of Power, by way of Re-gasification of Liquefied Natural Gas imported by GAIL and transportation of incremental RLNG to specified power generating companies or plants, subject to stipulated conditions; Exemption unavailable if such RLNG and LNG is used for generation of electrical energy by captive generating plant
Notification No. 17/2015-ST dated May 19, 2015
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