- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
Kerala Govt directs Data Mining Team (formed for identifying trends in tax performance of commodities and dealers using digitised data available with Dept) to submit monthly diaries of performance before 10th of every month with a note on work done during the month; District Deputy Commissioners shall submit action report in respect of reports received from Data Mining Team before 5th of every month
Circular No 26/14/CT dated September 18, 2014
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