- 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 “LED Light Fixtures, LED Drivers / Accessories” which are essential parts of LED Lamps (without which LED Lamps cannot be put to use) are taxable @ 5% under Entry 75-A of Part B of the First Schedule r/w proviso to Sec 3(2) of TNVAT Act
Clarification ACAAR No 14/2015-16 dated July 29 2015
To download click here
 (1).PNG)
