12.5% Vat payable on Appy Fizz a fruit juice based drinks in Kerala: SC

While referring to Section 6(1)(a) and Section 6(1)(d) we have already noticed that the power of the State Government to issue notification under Section 6(1)(d) arises “in the case of goods not falling under clause (a) or (c)”.After enactment of Act, 2003 Section 6(1)(a) from the very beginning included ‘aerated branded soft drink’. The inclusion of fruit juice based drinks in Entry 71 clearly proved that fruit juice based drinks were never treated to be included in ‘aerated branded soft drinks’. Had fruit juice based drinks were also included in ‘aerated bra...