KSK Secures SC Victory for Hamdard; Rooh Afza Classified as ‘Fruit Drink’

Hamdard (Wakf) Laboratories Vs Commissioner (Supreme Court of India) King Stubb & Kasiva (KSK) has successfully represented Hamdard (Wakf) Laboratories before the Supreme Court of India in a landmark VAT classification dispute concerning its flagship product, Sharbat Rooh Afza, under the Uttar Pradesh Value Added Tax Act, 2008. In a reportable judgment (2026 INSC 195), a Bench comprising Justices B.V. Nagarathna and R. Mahadevan set aside the ruling of the Allahabad High Court and held that Rooh Afza is classifiable as a “fruit drink” under Entry 103 of Schedule II (Part A). The Court ...