- 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 “Gold sheet artwork of images like Ganesha, Saraswati, Sai Baba, Holy Cross of Jesus, Radhakrishna etc framed under glass in a photo frame” are taxable as “Jewellery and articles of Gold, Silver and other noble metals whether or not studded with precious or semi precious stones” at – (i) 1% from April 1, 2005 to March 31, 2011, (ii) 2% from April 1, 2011 to March 31, 2012 and (iii) 1% from April 1, 2012 onwards
KVAT Clarification No CLR CR 147/2014-15 dated August 19, 2015.
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