- 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
Further to Circular dated July 2, 2013, relieves dealers with gross turnover over Rs 10 Cr in 2012-13 from further audit, if tax deposited pursuant to being picked up for departmental audit
DVAT Circular No.VAT AUDIT/HQ/2013-14/2601-2608 dated July 9, 2013
To download click here
 (1).PNG)
