- 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
AAR clarifies that "Energy saving choolas", a modern replacement for traditional mud stoves (chulhas/choolas) delivering 65% fuel savings and 70% smoke reduction while working on all solid biomass fuels is “exempt” under TNVAT Act, 2006; Elucidates that when there is a specific entry in Part B of Fourth Schedule, the clarification is not at all required
Order No. ACAAR No.27 /2016-17 dated April 25, 2018
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