- 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
Officers of ‘VATO (System)’ rank delegated with Commissioner’s power to sign all orders/ notices to be issued to dealers electronically, if such orders/ notices generated in bulk through system software
DVAT Notification No. F.6(7)/DVAT/L&J/2013-14/489 dated May 13, 2014
To download click here
 (1).PNG)
