- 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
Kerala Govt issues operational instructions for registration and furnishing of details by Electronic Commerce Websites, pursuant to introduction of Sec 54A of Kerala VAT Act; Alongwith application, company / entity to submit copy of memorandum of association and articles of association and certificate of incorporation; No registration fee or security deposit shall be insisted for grant of registration; Said company to file returns u/s 54A in the prescribed format before every 20th of succeeding month
Kerala VAT Circular No. 15/2015 dated May 29, 2015
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