- 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
Delhi Govt rectifies error in listing of Organisations eligible for VAT Refund in Schedule VI; Amends Entry 32(A) for "Republic of Gambia" to read as Entry 32(C)
DVAT Notification No.F.5(54)P-II/VAT/2012-2013/670-682 dated August 23, 2013
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