- 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
Dealers can include purchase details of commodities in DP-1 Forms (Information relating to Business activities) already submitted, by August 26, 2013; Dealers can also edit details of sale commodities in the Form, failing which details already disclosed shall be treated as final
DVAT Circular No.F.3 (352)/Policy/VAT/2011/584-590 dated August 6, 2013
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