- 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
Tamil Nadu Authority for Clarification and Advance Ruling clarifies that sale of unbranded ready to eat sweets and drinks like tea, coffee served to customers in the sweets stall premises is liable to reduced rate of 2% u/s 7(1)(b) of TNVAT Act, 2006; If sweets stall has opted for compounded rate u/s 8 on condition that total turnover per year does not exceed Rs 50 lakhs, tax payable by such dealer will be 2% (compounded rate)
ACAAR No 44/2015-16 dated June 19, 2015
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