- 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
Haryana Govt promulgates “Haryana Value Added Tax (Second Amendment) Ordinance 2015; Inter alia amends Sec 16 of HVAT Act thereby allowing assessment of unregistered dealer’s liability within 6 years; Escaped turnover can be reassessed before expiry of 8 years following close of that year or within 3 years from date of final assessment order, whichever is later, u/s 17; Also implements ‘electronic governance’ through Chapter XA whereby Commissioner may, by Notification in Official Gazette, amend or introduce forms for returns, applications, declarations, annexures, memorandum of appeal, report of audit or any other document which is required to be submitted electronically
HVAT Notification No Leg. 9/2015 dated August 3, 2015
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