- 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
Kerala Authority for Clarification states that works contract awarder has to deduct tax at source (TDS) in case of local contract; Absent stipulation regarding supply of materials to be used in the work, it cannot be said that movement of goods from another State to State of Kerala was occasioned on basis of a pre-determined contract, merely for reason that certain goods procured from another State
Clarification order No C3/40582/14/CT dated September 28, 2015
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