- 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
Kerala Authority for Clarification rules that interstate sales of natural rubber procured from agriculturists would be liable 0% CST against Form ‘C’ and tax u/s 6(2) of Kerala VAT Act would be payable; Also clarifies that there shall be no claim of input tax credit / special rebate and no refund of tax paid on purchase from registered & unregistered dealers will be available
Order No. CT/815/17-C3 dated August 22, 2017
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