- 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 “Ground Granulated Blast Furnace Slag (GGBS)” which is powdered form of Granulated Slag (Slag Sand) without any additives obtained from manufacturing of iron or steel, is liable to tax @ 5% as per Entry 67A (r), Part B of First Schedule to TNVAT Act
ACAAR No 50/2015-16 dated September 5, 2015
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