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12.5% Vat payable on Appy Fizz a fruit juice based drinks in Kerala: SC
Case Law Details
- Case Name
- M/S. Parle Agro (P) Ltd. Vs Commissioner of Commercial Taxes (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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 ...
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