- 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
All registered dealers under Goa VAT Act and CST Act whose turnover for FY 2014-15 is Rs 25 lakhs and below, except those who have opted for composition of tax u/s 7, shall file single annual return of their sales for the year, in Form VAT III, online; First compulsory e-return for FY 2014-15 shall be filed on or before April 30, 2016
Notification No. 4/5/2005-Fin(R&C)(131) dated December 29, 2015
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