- 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
Dealers filing reconciliation return in CST Form 9 required to furnish information regarding receipt of declarations / certificates for 2013-14 latest by September 30, 2014; Assessing Authorities shall not frame any central assessment where no refund is involved, as same shall be generated by Systems & Operation Branch on basis of information declared in Form 9
DVAT Circular No. 5 of 2014-15 dated August 4, 2014
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