- 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
Online issue of notices, summons, orders & objections by VAT Authorities shall deem to be 'service of document' for the purpose of Rule 62 of Delhi VAT Rules, 2002; Modifies order dated January 17, 2014
DVAT Order No.F.3(366)/Policy/VAT/13/196-206 dated July 18, 2014
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