- 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
Goods enlisted in Third Schedule to Daman and Diu VAT Regulation, 2005 taxable @ 5% instead of 4% u/s 4(1)(b); Third Schedule inter alia includes “all intangible goods like copyright, patent, goodwill”, “bamboo”, “castings”, “sewing machines” and “raw rubber”
Daman & Diu VAT (Amendment) Regulation 2015
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