- 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
Karnataka Govt exempts tax payable by Mangalore Refinery & Petrochemicals Ltd in respect of inter-State sales made by the company out of production of Poly Propylene, Petroleum Coke, LSHS, Naphtha, LPG, Mixed Xylenes and Reformate, in phase 3 of expansion programme; Exemption valid for 15 years from date of commencement of commercial production or till Central Sales Tax on company's products is in force, whichever is earlier
Notification 1 dated September 3, 2014
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