- 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
Tamil Nadu Authority for Clarification and Advance Ruling clarifies that "Moulded Plastic Footwear, Hawai Chappals & Straps" with the registered Brand Name “Paragon” are liable to exemption from VAT if sale price is less than Rs 200 under Entry 30 of Part B of Fourth Schedule to TNVAT Act, 2006 and liable to tax at the rate of 5% if sale price is Rs 200 and more under Entry 84 of Part B of Fourth Schedule to TNVAT Act, 2006
Clarification ACAAR No 03/2015-16 dated July 24 2015
To download click here
 (1).PNG)
