- 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
Maharashtra Govt allows defaulting dealers to file returns for any of the periods upto February 2014 before September 30, 2014 by paying Rs 1000 as late fee against each return, instead of Rs 5000; However, such dealers must ensure that tax alongwith interest has been discharged before said date to avail partial exemption benefit
MVAT Trade Circular 13T of 2014 dated August 2, 2014
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