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Classification of goods - candy, namely “Swad” - classified as Ayurvedic medicine and taxable at 6% or as confectionery item taxable at 10%? - The burden was on the Assessing Officer if according to the AO it was a confectionery item, and it did not lead any evidence or produced any material or evidence to discharge the onus. - HC
Classification of goods - candy, namely “Swad” - classified as Ayurvedic medicine and taxable at 6% or as confectionery item taxable at 10%? - The burden was on the Assessing Officer if according to the AO it was a confectionery item, and it did not lead any evidence or produced any material or evidence to discharge the onus. - HC
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