- 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
Commerce Ministry notifies application form for Approval of Developer / Co-Developer for Dual use of Infrastructure in Non-Processing area of SEZ, in terms of Rule 11A of SEZ Rules, 2006; Form inter alia requires details of infrastructure facilities / authorised operations to be undertaken, proposed investment other than land cost, employment potential and financial details of Developer / Co-developer
Notification No. C.1/2/2014-SEZ dated June 11, 2015
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