- 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
AP Govt extends waiver of all VAT arrears due from owners of oil tankers on transactions of transfer of right to use (lease tax) from November 8, 2011 till TDS provisions on purchases and sales in APVAT Act come into force; Earlier, VAT had been waived till September 30, 2015
APVAT Notification No. 14506/CT-II(1)/2015-3 dated November 16, 2015
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