- 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 cuts VAT rate on first sale of Indian Made Foreign Liquor (other than Beer, Wine and Ready to drink varieties) bottled and / or packed in India, but excluding Toddy and Arrack as follows - (i) basic price per case upto Rs 400/- @ 140%, (ii) between Rs 400/- to Rs 2500/- @ 190%, (iii) between Rs 2500/- to Rs 3500/- @ 160%, (iv) between Rs 3500/- to Rs 5000/- @ 140% and (v) above Rs 5000/- @ 130%; Beer bottled and / or packed in India taxable @ 150% where basic price per case below Rs 200/- and @ 175% in case of above Rs 200/-; Wines taxable @ 100% and Ready to drink varieties taxable @ 150%
APVAT Notification GOMs No 395 dated October 21, 2015
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