- 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
Delhi Govt advises Embassies, High Commissions and International Organisations to ensure due care while filing DVAT-23 on-line for claiming refund; Pointing out discrepancies observed in refund applications, reiterates guidelines issued to such organisations vide Circular dated February 3, 2014; Further, clarifies that no refund would be granted in case selling dealer fails to file return admitting certain sales
DVAT Circular No. VATO/EXIM Cell/W-108/913-916 dated March 21, 2014
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