- 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 extends ‘Revision Option’ under e-UPaSS Module for tax period “May 2014 to May 2015” upto December 31, 2015; Clarifies that dealers may make use of such extended time to make any corrections under ITC Matching Module for said tax periods; Partially modifies CCT’s Circular No 7/2015-16
Circular 14/2015- 16 dated October 19, 2015
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