- 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
ACAAR clarifies that "Turpentine Oil sold as industrial input" is taxable @ 5% as per sub-entry (ad)(iii) of Entry 67-A of Part-B of the First Schedule to TNVAT Act subject to compliance of specified conditions under Rule 6(3)(b) of TNVAT Rules
Order No. 102/2015-16 dated May 11, 2018
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