- 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
Commissioner of Sales Tax, Mumbai directs Assessment/Audit Officers to complete VAT audit / assessments for period 2006-07 to 2010-11 by July 31, 2014; Special attention must be given to completion of time barring assessments during this period
MVAT Circular No. ACST(VAT-1)/Planning/158/2013/B-661 dated August 28, 2013
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