https://www.taxtmi.com/caselaws?id=245373 The SC held that food colours and food essences used in manufacturing food products do not fall within Entry 56 of the relevant notification and therefore are not eligible for the concessional rate of tax. Applying the ordinary meaning and common parlance test, the Court construed "food" and "foodstuffs" as edible, nutritive substances or composite preparations taken as food in themselves. It found that colours and essences are not consumable as such, do not add nutritive value, and serve only an ancillary role in improving appearance, taste, or aroma. They were accordingly excluded from the entry. en-us Thu, 12 Dec 2013 00:00:00 +0530 Thu, 27 Mar 2014 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245373 The SC held that food colours and food essences used in manufacturing food products do not fall within Entry 56 of the relevant notification and therefore are not eligible for the concessional rate of tax. Applying the ordinary meaning and common parlance test, the Court construed "food" and "foodstuffs" as edible, nutritive substances or composite preparations taken as food in themselves. It found that colours and essences are not consumable as such, do not add nutritive value, and serve only an ancillary role in improving appearance, taste, or aroma. They were accordingly excluded from the entry. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245373