- 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
Kerala Taxation Laws (Amendment) Act, 2014, receives Governor assent on January 1, 2015; Increases sales tax rates on Foreign Liquor under Kerala General Sales Tax Act; Increases compounded tax rates for works contracts u/s 8 under Kerala VAT Act
Notification No. 20478/ Leg.A2/2014/Law dated January 1, 2015
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