- 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 clarifies that seepage water pumps, crude transfer pumps and booster pumps do not fall under the commodity description “Machinery (all kinds) and parts and accessories thereof but excluding Agricultural Machinery” and hence, no entry tax is payable on said goods
Order No. KTEG/CLR/CR-14/2014-15 dated May 22, 2015
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