https://www.taxtmi.com/caselaws?id=179378 The court upheld the classification of Appy Fizz as an aerated branded soft drink for tax assessment purposes under Section 6(1)(a) of the KVAT Act, subject to a 20% tax rate. The court determined that despite containing fruit juice as a flavoring agent, the product's predominant character was that of an aerated soft drink, falling outside the scope of fruit juices listed under Entry 71 of SRO No.82/2006. The court emphasized interpreting commodities based on common or commercial understanding, dismissing reliance on orders under the Central Excise Act and affirming the Tribunal's decision without interference. en-us Mon, 17 Nov 2014 00:00:00 +0530 Sat, 27 Feb 2016 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179378 The court upheld the classification of Appy Fizz as an aerated branded soft drink for tax assessment purposes under Section 6(1)(a) of the KVAT Act, subject to a 20% tax rate. The court determined that despite containing fruit juice as a flavoring agent, the product's predominant character was that of an aerated soft drink, falling outside the scope of fruit juices listed under Entry 71 of SRO No.82/2006. The court emphasized interpreting commodities based on common or commercial understanding, dismissing reliance on orders under the Central Excise Act and affirming the Tribunal's decision without interference. Case-Laws VAT and Sales Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179378