- 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
Delhi Govt proposes procedure to further streamline matching of Annexure 2A & 2B (details of purchases & sales); Invites comments of stakeholders upto July 20, 2015; As per said procedure, dealer to mandatorily furnish declaration in respect of his previous returns before proceeding for current tax period return
DVAT Circular No 14 dated July 9, 2015
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