- 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
Tamil Nadu Authority for Clarification and Advance Ruling clarifies that “Metal Polish Soap” if sold as ‘Metal Polishing Agent’ is liable to tax @ 5% under Entry 67-A (a) with the description “Abrasive of all types” in Part B of First Schedule to TNVAT Act, 2006
Clarification ACAAR No 136/2014-15 dated July 28 2015
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