- 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
Pursuant to agreed formula for initial adjustment of Net Credit Carry Forward (NCCF) with State of AP, Telangana Govt issues guidelines for arriving at “Provisional Gross 28 NCCF”; Inter alia, states that amount of NCCF as per May 2014 tax period (duly modified by revised return, if any) must be arrived by backend process; Where dealer does not respond to ‘Initial intimation notice’, then provisional gross 28 NCCF will not be given credit until his response
Telangana VAT Circular CCT’s Ref. No. A(1)/11/2014 dated June 2, 2015
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