- 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
Goa Govt authorises 7 Assistant Commissioners of Commercial Taxes to exercise powers of Collector under Goa Land Revenue Code for purpose of effecting recovery of amount of tax or penalty or any other amount due from any dealer, as arrears of land revenue
Order No. 4/5/2005-Fin(R&C)(123) dated September 14, 2015 (page 1)
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