- 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 clarifies that the Deputy Commissioner (Administration) for reasons to be recorded in writing may allow the dealer for submission of such application upto a period of 2 years from the date of generation of such declaration from or upto December 31, 2021 whichever is later; Notifies Central Sales Tax (Rajasthan) (Amendment) Rules, 2021 with immediate effect
Rajasthan, Finance Department (Tax Division) F. 12(54)FD/Tax/2017-46 dated July 26, 2021
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