https://www.taxtmi.com/caselaws?id=217395 A mango pulp based drink was held not to be a "food article" under Entry 47 of the First Schedule to the Delhi Sales Tax Act, 1975, because classification in a taxing statute depends on the common parlance test in its ordinary commercial sense, not on meanings drawn from other enactments. The drink was not shown to be understood as fruit juice or food in common use, and its nutritive content did not change its essential character as a thirst quencher or instant energy drink. It was therefore correctly placed in the residuary entry under Section 4(1)(d). en-us Fri, 05 Oct 2012 00:00:00 +0530 Mon, 08 Sep 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217395 A mango pulp based drink was held not to be a "food article" under Entry 47 of the First Schedule to the Delhi Sales Tax Act, 1975, because classification in a taxing statute depends on the common parlance test in its ordinary commercial sense, not on meanings drawn from other enactments. The drink was not shown to be understood as fruit juice or food in common use, and its nutritive content did not change its essential character as a thirst quencher or instant energy drink. It was therefore correctly placed in the residuary entry under Section 4(1)(d). Case-Laws VAT and Sales Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217395