- 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 ‘Abrasives (used for smoothening and polishing Granite slabs)’ are liable to entry tax @ 2% under the description “Machinery (all kinds) and parts and accessories thereof but excludes Agricultural Machinery”
Order No. KTEG/CLR/CR-20/2014-15 dated June 5, 2015
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