- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
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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