- 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 “Kurax” herbal based anti-viral formulation is exempt from tax under Entry 17-A (ii) of Part-B of the Fourth Schedule to TNVAT Act during the period from July 12, 2011 to May 28, 2013 and under Entry 38-A of Part B of Fourth Schedule during the period from May 29, 2013 to June 30, 2017
ACAAR No. 126/2015-2016 dated July 11, 2018
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