https://www.taxtmi.com/caselaws?id=179378 Appy Fizz was treated as an aerated branded soft drink, not fruit juice, for Kerala VAT classification. The analysis applied the common parlance or commercial parlance test because the relevant entry did not carry an HSN code. It noted that the product contained only a small percentage of fruit juice used as flavouring, while the operative tax entry for the assessment year prescribed 20% tax for aerated branded soft drinks excluding soda. On that basis, the fruit juice entry under SRO No. 82/2006 was found inapplicable, and HSN-based customs or central excise authorities were not treated as determinative. 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 Appy Fizz was treated as an aerated branded soft drink, not fruit juice, for Kerala VAT classification. The analysis applied the common parlance or commercial parlance test because the relevant entry did not carry an HSN code. It noted that the product contained only a small percentage of fruit juice used as flavouring, while the operative tax entry for the assessment year prescribed 20% tax for aerated branded soft drinks excluding soda. On that basis, the fruit juice entry under SRO No. 82/2006 was found inapplicable, and HSN-based customs or central excise authorities were not treated as determinative. Case-Laws VAT and Sales Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179378