- 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 extends the ‘Revision Option’ under e-UPaSS Module for tax period “May 2014 to December 2014” upto July 31, 2015 in order to utilize updates made to ITC Matching Module and after considering request of various dealers, stake-holders, Auditors and Tax Practitioners; Dealers to accordingly make use of such extension to make corrections to details of sales and purchases uploaded electronically
KVAT Circular No 04/2015-16 dated June 27, 2015
To download click here
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