- 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 “Branded Packed Tender Coconut Water” is exempt from VAT as per Entry 77 of Part-B of Fourth Schedule to TNVAT Act, while “Branded Packed Coconut Milk” will attract VAT at 5% under Entry 82 of Part-B of First Schedule
ACAAR Order No. 70/2016-2017 dated June 7, 2018
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