Vitamins & Minerals Pre-Mix Are Unclassified Goods under UPVAT: Allahabad HC

Sarswat Peroxides Private Ltd Vs Commissioner Commercial Taxes U.P. Gomti Nagar Lko. (Allahabad High Court)

In the case of Sarswat Peroxides Pvt Ltd vs. Commissioner Commercial Taxes U.P., the Allahabad High Court addressed the classification of “vitamins and minerals pre-mix” under the U.P. Value Added Tax Act, 2008. The revisionist contested a decision from the Commercial Tax Tribunal, which had upheld the Commissioner’s classification of their product as “unclassified goods” subject to a 12.5% tax rate. The revisionist argued that the product should be

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