- 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
Rajasthan Government directs the Assessing authorities to identify such awarders holding an holding an Awarder Identification Certificate to initiate action for levying penalty in accordance with the provisions of Section 64 of the RVAT Act, 2003 for not revising VAT-40E in the stipulated time and pass a speaking order in this regard; Rule 40(8A) of Rajasthan Value Added Tax Rules, 2006 envisages that every awarder holding Awarder Identification Certificate should submit statement in Form VAT-40E within 30 days of the end of the quarter
Rajasthan Government Circular No. 01/2019 dated January 23, 2018
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