- 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
Ministry of Commerce notifies SEZ (Amendment) Rules, 2017 withdrawing the exclusion of legal & accounting services from scope of ‘professional services’ falling under Rule 76 of SEZ Rules 2006; Said Rule covers services for the purposes of Section 2(z) of SEZ Act, which means such tradable services covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organization
Notification dated January 3, 2017
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