- 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 notifies MVAT (Fourth Amendment) Rules, 2014; VAT return in Form 231 shall not apply to Mega units to whom Identification Certificate under Package Scheme of Incentives, 2001, 2007 or 2013 has been granted; Dealers not required to file Audit Report u/s 61 of MVAT Act for FY 2013-14 and who are yet to furnish Annexures C, D, H & I alongwith Annexures J-1 & J-2 (sales / purchase details), must furnish requisite details for the year bySeptember 30, 2014
Notification No. VAT. 1514/CR-62/Taxation-1 dated August 13, 2014
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