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Case Law Details

Case Name : Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court)
Appeal Number : VATAP No. 338 of 2019
Date of Judgement/Order : 13/04/2020
Related Assessment Year :
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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 fruit in question. Even if one applied the common parlance test, the Appellant is right in contending that Slice does not cease to be a drink made of fruit only because the actual fruit content is 16%.  HC held that held that “Slice” falls under Entry 100D of Schedule-C of the Haryana Value Added Tax (HVAT) Act, 2003 and 5% tax is applicable.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. This appeal by the Appellant/Assessee under Section 36 of the Haryana Value Added Tax Act, 2003 ‘HVAT Act’ ) is directed against an order dated 2nd July, 2019 passed by the Haryana Tax Tribunal, Chandigarh ( ‘Tribunal’ ) in STA No.611 of 2018-19 for the Assessment Year (‘AY’) 2010-11.

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