Canned Pineapple Slices Not Exempt as Fresh Fruits under Bombay Sales Tax Act

Commissioner of Sales Tax Vs Sudha Instant Soft Drinks and Essences (Bombay High Court) The Bombay High Court addressed a reference under Section 61 of the Bombay Sales Tax Act, 1959 regarding whether processed products like pineapple slices, pineapple tidbits, and fruit cocktail preserved in sugar syrup and canned in vacuum-sealed containers could be classified as “fresh fruits” under Entry A-23 of the Act, thereby qualifying for sales tax exemption. The reference arose from a dispute between the Revenue and the assessee, Sudha Instant Soft Drinks and Essences, a manufacturer of juices, s...