- 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 “Chilled, Packed and Branded Chicken” is exempted from tax as per Entry 54 of Part-B of the Fourth Schedule to the TNVAT Act ; On the other hand, "Frozen, Packed, Branded Chicken" is taxable at 5% with effect from July 12, 2011 as per Entry 108 of Part B of the First Schedule to TNVAT Act
AACR Order No. 107 /2015-2016 dated June 18, 2018
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