- 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 ‘Threaded nut for Kerosene stove’ is exempt from tax as per entry 46 (iii) and (iv) of Part-B of Fourth Schedule; Further, clarifies that Kerosene Stove, parts and accessories including wicks are also exempt
ACAAR No 118/2014-15 dated August 24 2015
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