- 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
Tamil Nadu Authority and Clarification for Advance Ruling clarifies that “Butter with Brand Name” sold as Industrial Input for use in manufacture within State is liable to tax @ of 5% as provided in Entry in Sl No 67 of Part- B of First Schedule on issue of certificate of usage by buyer is prescribed in Rule 6(3)(b) of TNVAT Rules, 2007
Clarification No ACAAR 83/ 2015-16 dated October 27, 2015
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