- 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
Amendment to definition of “sale” u/s 2 of Goa VAT Act to include transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract, vide Goa VAT (Seventh Amendment) Act, 2013 shall take effect from November 1, 2015
Notification No 4/5/2005-Fin(R&C)(128)1245 dated October 26, 2015
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