- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
Delhi Govt notifies Return for dealers engaged in e-commerce through web portals, with immediate effect; All persons engaged in such transactions must enrol on Dept portal and file basic information in Form EC-I; Return should be filed on quarterly basis in Form EC-II and EC-III by 10th day of month following relevant quarter; Return for a particular quarter can be revised by end of next quarter
DVAT Notification No.F.3 (515)/Policy/VAT/2015/330-41 dated June 26, 2015
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