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Flavour Addition to Milk Doesn’t Make It a Beverage for GST: AP HC

Case Law Details

Case Name
Sri Vijaya Visakha Milk Producers Company Ltd. Vs Asst. Commissioner of Central Tax and Others (Andhra Pradesh High Court)
Date of Judgement/Order
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Sri Vijaya Visakha Milk Producers Company Ltd. Vs Asst. Commissioner of Central Tax and Others (Andhra Pradesh High Court) The case of Sri Vijaya Visakha Milk Producers Company Ltd. Vs. Assistant Commissioner of Central Tax revolves around the classification of flavoured milk under the Goods and Services Tax (GST) regime. The petitioner, engaged in processing and selling flavoured milk, initially filed returns under tariff heading 0402, which pertains to milk and cream containing added sugar or sweetening matter. However, the tax authorities rejected this classification, determining that flavo...
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