- 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
Delhi Govt extends last date for filing online return in Form 9 for the year 2016-17, as prescribed under Rule 4 of Central Sales Tax (Delhi) Rules to December 31, 2017; Returns to be filed by dealers who have made interstate sale at concessional rates against statutory Forms 'C' or stock transferred against Form 'F' or sold goods against 'H' forms to dealers (other than Delhi) or claimed deduction from taxable turnover against E-I/E-II forms or I/J Forms; Dealers who have not made such sale need not file reconciliation return in Form 9
Circular No. 16/2017-18 dated September 29, 2017
To download click here
 (1).PNG)
