https://www.taxtmi.com/caselaws?id=209749 The High Court held that "mouth freshener" and "mukhwas" are not classified as "spices of all varieties and forms" under entry 91 of Schedule C but should be categorized under the residuary entry 1 of Schedule E, attracting a tax rate of 12.5%. The court found that despite being made from spices, the final products have a distinct commercial identity and do not retain the essential character of spices. The appeal was allowed, overturning the Tribunal's classification, and the products are now subject to the higher tax rate of 12.5%. en-us Thu, 18 Aug 2011 00:00:00 +0530 Thu, 03 Jul 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209749 The High Court held that "mouth freshener" and "mukhwas" are not classified as "spices of all varieties and forms" under entry 91 of Schedule C but should be categorized under the residuary entry 1 of Schedule E, attracting a tax rate of 12.5%. The court found that despite being made from spices, the final products have a distinct commercial identity and do not retain the essential character of spices. The appeal was allowed, overturning the Tribunal's classification, and the products are now subject to the higher tax rate of 12.5%. Case-Laws VAT and Sales Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209749