- 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
Karnataka Govt clarifies that Liquefied Petroleum Gas cylinders of 12Kg capacity meant for domestic use are taxable @ 1% in terms of Notification No FD 148 CSL 2008 (II) dated June 19, 2008 and LPG cylinders of 4kg, 5kg and 15kg capacity are taxable @ 14% u/s 4(1)(b) of KVAT Act 2003
KVAT Clarification CLR/CR. 8/15-16 dated July 9, 2015
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