- 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
Tamil Nadu Govt lists down defaulting dealers who have not e-filed their monthly returns and / or have not effected e-payment of tax, despite statutory mandate; States manual filing of returns enables dealers to escape mismatch analysis of input tax claims and assessing officers shall be held responsible for any such revenue loss; Directs Territorial Joint Commissioners (CT), Deputy Commissioners (CT) and head of assessment circles to ensure strict adherence of statutory provisions
TNVAT Circular No. 21/2015 dated May 25, 2015
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