Frooti is beverage chargeable to Entry Tax @ 2% in Chhattisgarh

Mr. P. M. Choudhary, Senior Advocate Vs. Mr. Anand Dadariya, Deputy Govt. Advocate (Chhattisgarh High Court) Vide notification dated 24.9.2003, the Government of India, Ministry of Food Processing Industries has clarified that “Frooti”, “Maaza” and “Slice” are “Ready to serve Fruit Beverage” and that company has been allotted a FPO licence No. 11419 and further, the above products do not fall under the classification of either Aerated Waters or Carbonated Waters. Following the principles of law laid down by the Supreme Court in A.R.Thermosets Private Limited’s case (supra...