- 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
Pursuant to feedback received from various quarters for inordinate delay in generation and submission of digitally signed mandatory delivery notes, Kerala Govt does away with said requirement till technical difficulties are resolved; Hence, from August 6, 2015 onwards, dealers permitted to download Delivery Notes without digital signature
Kerala VAT Circular No 21/2015 dated August 3, 2015
To download click here
 (1).PNG)
