- 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 "Scientific Equipment and Instrument as certified by ISRO and sold to ISRO" is liable to tax @ 5% on basis of certificate issued by ISRO, as prescribed in Notification No-II (I)/CTRE/38/76 dated December 20, 1975
ACAAR No 04/2015-16 dated September 5, 2015
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