5% Tax applicable on slice under Haryana VAT: HC

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Schedule-C of the HVAT Act and is therefore exigible to tax @ 12.5% instead of 5% Held- High Court accepted the contentions of the appellant that the Entry 100-D of Schedule C to the HVAT Act does not admit of a narrow interpretation particularly when it uses the words ‘fruit drinks made of’ the fru...