- 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 and Clarification for Advance Ruling clarifies that sale of ‘Tea’ by Kannan Devan Hills Plantations Company Pvt Ltd- who purchases it from Leaf Tea factories / Tamil Nadu Small Tea Growers’ Industrial Co-operative Tea Factories Federation Limited (INCOSERVE) is taxable @ 5% under Entry 137 of Part B of First Schedule to TNVAT Act, 2006
ACAAR No 77/2014-15 dated August 13 2015
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