- 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
Karnataka Govt exempts tax with immediate effect on sale of Biogas produced and sold by units using Municipal solid waste and bottled in cylinder; Such exemption subject to the condition that such units are notified by the Govt on recommendation of the Bengaluru Bruhath Mahanagara Palike
KVAT Notification FD 127 CSL 2014 dated May 30, 2015
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