https://www.taxtmi.com/caselaws?id=161156 The High Court of Kerala ruled in a tax assessment case regarding the classification of Glucovita/Glucose-D under the Kerala General Sales Tax Act, 1963. The court determined that the products should be taxed under the entry at serial No. 127 of the unamended First Schedule, considering them as powders used for the preparation of non-alcoholic drinks. The court emphasized that an amendment listing Glucose-D/Glucovita under a different entry was clarificatory and supported their classification under the original entry. The court allowed the revision petition, overturning the Appellate Tribunal's decision and confirming the classification of the products under the relevant entry. en-us Tue, 17 Mar 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161156 The High Court of Kerala ruled in a tax assessment case regarding the classification of Glucovita/Glucose-D under the Kerala General Sales Tax Act, 1963. The court determined that the products should be taxed under the entry at serial No. 127 of the unamended First Schedule, considering them as powders used for the preparation of non-alcoholic drinks. The court emphasized that an amendment listing Glucose-D/Glucovita under a different entry was clarificatory and supported their classification under the original entry. The court allowed the revision petition, overturning the Appellate Tribunal's decision and confirming the classification of the products under the relevant entry. Case-Laws VAT and Sales Tax Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161156