- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
Delhi extends the date of filing Delhi Value Added Tax (DVAT) return for the quarter ending March 31, 2021 in Form DVAT 16, DVAT 17 and DVAT-48 up to June 30, 2021 in view of the difficult conditions and restrictive movement during the lockdown; However, clarifies that the due self-assessed tax and interest shall continue to be paid in the usual manner as per section 3(4) of the Delhi Value Added Tax Act, 2004
Notification F.7(420)/VAT-Policy/2011/PF/556-564 dated June 30, 2021
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