- 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
Delhi Govt extends last date for filing online return in Form 9 for the year 2014-15, as prescribed under Rule 4 of Central Sales Tax (Delhi) Rules to February 29, 2016; Returns are to be filed by dealers who have made interstate sale at concessional rates against statutory Forms 'C' or stock transferred against Form 'F' or sold goods against 'H' forms to dealers (other than Delhi) or have claimed deduction from taxable turnover against E-I/E-II forms or I/J Forms; Dealers who have not made such sale need not file reconciliation return in Form 9
DVAT Circular No. 34 of 2015-16 dated January 15, 2016
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