- 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
Tamil Nadu Govt directs every person awarding work contracts to deduct and remit tax @ 2% in case of civil works or civil maintenance works, & @ 5% on all works other than civil (value above Rs 1 lakh), in terms of Sec 13 of Tamil Nadu VAT Act; Persons / organizations who fail to do so shall additionally pay interest @ 2% per month on such TDS payable for entire default period
Press Release No. 453 dated September 2, 2014
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