- 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 erection of “Green Houses, Net Houses and Tunnels sold along with their accessories” is a kind of “Works Contract” liable to assessment at differential rate / compounding rate based on materials used and nature of contract as the case may be, as dealer may opt to pay tax u/s 5 or 6 of TNVAT Act
ACAAR No 85/2015-15 dated August 13 2015
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