- 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
Andhra Pradesh Govt clarifies that every VAT dealer is required to submit details of sales effected from / to VAT dealers in Annexures I and II before filing monthly returns; Mismatches in sales and purchases will be available on daily basis and dealers will be required to file VAT 200A for tax period June 2015 onwards in VATIS, mandatorily; After filing the return, if any mismatches are reported, show cause notices will be issued to both buyer and seller and if satisfactory explanation is not furnished, Input Tax Credit would be disallowed to buyer and seller would will be assessed to tax and penalty, as the case may be
Circular CCT’s Ref No. A I(1)/26/2014 dated June 17, 2015
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