Common parlance and essential character control classification of a fruit-based beverage; residuary entry cannot apply when specific entry fits.

Classification of Sharbat Rooh Afza under a taxing entry turned on common parlance, commercial understanding and essential character because "fruit drink" was undefined in the statute. The court treated the product's composition, label, character and user as decisive, and held that food-regulatory descriptions under the Fruit Products Order, 1955 could not control fiscal classification. As the Revenue produced no trade or market material to displace the specific entry, the product reasonably fell within Entry 103 as a fruit drink. Resort to the residuary entry was impermissible, so the product remained taxable under the specific concessional entry.

---

---

Issues: Whether the product "Sharbat Rooh Afza" is classifiable under Entry 103 of Schedule II, Part A of the Uttar Pradesh Value Added Tax Act, 2008 as a fruit drink or processed fruit product, or whether it falls under the residuary entry in Schedule V as an unclassified commodity.

Analysis: The expression "fruit drink" is not defined in the taxing statute, so classification had to be determined on common parlance and commercial understanding, with reference to the product's composition, label, character and user rather than regulatory nomenclature alone. The Court held that food-regulatory descriptions under the Fruit Products Order, 1955 could not control fiscal classification, and that the Revenue had not produced trade or market material to show that the product was understood otherwise in commerce. The Court also applied the essential character test, holding that the sugar syrup functioned as a carrier and preservative base while the fruit juice and allied constituents imparted the beverage's distinctive identity. Entry 103 being inclusive in form and containing no minimum fruit-content threshold, the product reasonably answered the description of a fruit drink. Resort to the residuary entry was therefore impermissible.

Conclusion: The product is classifiable under Entry 103 of Schedule II, Part A of the Uttar Pradesh Value Added Tax Act, 2008 and is taxable at the concessional rate, not under the residuary entry in Schedule V.

Final Conclusion: The impugned classification under the residuary entry could not be sustained, and the assessee was entitled to the relief flowing from classification under the specific fruit-drink entry.

Ratio Decidendi: Where a taxing entry is un defined, classification must rest on common parlance and essential character, and a residuary entry cannot be invoked unless the Revenue shows that the goods do not reasonably fit within the specific inclusive entry.

---