- 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 “Bituminous Emulsion” supplied to Railways located in other States shall be liable to CST @ 5% as per Entry 112 of Part-B of First Schedule to TNVAT Act, 2006 r/w Section 8(2) of CST Act, 1956
Order No. ACAAR No.87/2015-16 dated May 2, 2018
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