Coffee Premix Not Taxable as Beverage Powder Because of Specific Entry: Bombay HC

Commissioner of Sales Tax Maharashtra State Vs Nestle India Limited (Bombay High Court)

This reference under Section 61 of the Bombay Sales Tax Act, 1959 was made by the Maharashtra Sales Tax Tribunal to the High Court for determining whether the product “Coffee and Instant Drinks Nescafe Premix,” sold through a specific invoice dated 7 February 1998, was correctly classifiable under Entry 18(2) of Schedule C-II or under Entry 3 of the same Schedule. The facts show that the assessee dealt in various consumer products, including Nescafe premix used in vending machines. The asses

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