- 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 pending DVAT refunds as on March 31, 2013 and upto Rs 1 lakh in a tax period, to be refunded electronically to dealers' bank accounts on self-declaration basis; Dealers desirous of availing scheme to file online declaration from September 25 to October 10, 2013; Refund claims to be settled by October 31, 2013
DVAT Circular No.F.3(378)/Policy/VAT/2013/796-801 dated September 17, 2013
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