- 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 firms / companies engaged in courier activities and having their offices functioning within NCT of Delhi, shall furnish online quarterly return of details of transactions of delivering goods having value more than Rs 10000/- at the doorsteps of their clients either individually or at business places or offices, in Form CR-II; Same shall be filed by 28th day of the month following the quarter to which return pertains
Notification No. F.3(628)Policy/VAT/2016/1424-36 dated February 11, 2016
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