- 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
Tamil Nadu Govt extends due date for filing audit report in Form WW by registered dealer having principal / additional place of business in Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukodi or Thirunelveli, for FY 2014-15 to January 31, 2016; Amends Rule 16-A(1) of TNVAT Rules
Notification G.O.(Ms) No. 133 dated December 30, 2015
To download click here
 (1).PNG)
