- 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
Andhra Pradesh Govt notifies system based procedure for arriving at Provisional Gross 28 NCCF for May 2014 tax period; Such 28 NCCF shall be allowed provisionally without any field audit by CTO / AC; If on such finalization of provisional Net 28 NCCF, it is noticed later that dealer had over adjusted provisional Gross 28 NCCF, then same shall be collected by Assessing Authority whenever audit is conducted; Moreover, if dealer does not respond to “Initial intimation notice”, then Provisional Gross 28 NCCF will not be given as credit until his response
APVAT Circular No CCT’s Ref No. AI(1)/12/2014 dated July 28 2015
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