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- 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 Govt selects Corporation of Chennai for conducting VAT Audit by Enforcement Wing Officials; Procedures indicated in TNVAT Audit Manual shall be strictly followed, and all audits must be completed within 15 days of commencement; Joint Commissioners of Enforcement Wing must authorise Officers for such audit, not below the rank of Deputy Commercial Officer and such Officers must comply with provisions of Sec 64(5)(a) and (b) of TNVAT Act; Also lists down points to be verified during the course of Audit by Inspecting Officer
Order Proc No BIU/01/2014 dated July 22, 2015
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