- 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
Maharashtra notifies amendments to Schedules A, C & D to MVAT Act, in order to give effect to Budget 2017-18 proposals; Accordingly, card swipe machines for merchant transactions, Gas & Electric fired human body incinerator, milk testing kit, soil testing kit and amsul taxable at Nil rate; Aviation Turbine Fuel (duty paid) sold within the State during the period April 1, 2017 to March 31, 2027 for flights under Regional Connectivity Scheme as communicated by Airport Authority of India shall be taxable at 1%
Notification No. VAT-1517/CR.28/Taxation-1 dated March 29, 2017
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