- 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
Pursuant to India International Trade Fair (IITF) to be held from November 14, 2015 to November 27, 2015 at Delhi, Govt issues advisory for casual dealers; Clarifies that registered dealers shall continue to use their TIN for making sales at IITF and follow provisions of DVAT Act and Rules thereunder; On the other hand, unregistered dealers, including those from outside Delhi, shall be required to get themselves registered as casual traders u/s 16A; Lists down the do’s and dont’s for said purpose
DVAT Public Notice dated November 3, 2015
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