- 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 modification of process of granting new registration under MVAT Act, CST Act and Professions Tax Act, Maharashtra Govt notifies procedure to be adopted by Dept Authorities for the same; Inter alia, Authorities must verify whether documents uploaded with Form 101 are in order or not, also they must mandatorily visit the place of business if PAN relates to suspicious dealers or applicants dealing in risky commodities; Moreover, registration application cannot be rejected on the ground that applicant has not uploaded registered agreement as proof of his business / residence or that copy of challan for payment of fees and deposit has not been uploaded
Circular No 13T of 2015 dated August 14, 2015
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