- 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
Pursuant to introduction of digital signatures for online filing of applications / returns, Delhi Govt clarifies that dealers need not file Return Verification Form in DVAT-56 on using of such signatures; Further, dispenses with filing of hard copy of returns/ applications if such document(s) submitted using digital signatures
DVAT Circular No. 2 of 2014-15 dated April 23, 2014
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