https://www.taxtmi.com/caselaws?id=347368 Products such as Coco, Drinking Chocolate, Bournvita and Mileage Drinking Powder were treated as not falling within the notification entries for eatables or non-alcoholic potable liquids because, in common parlance, they were not directly consumed as food. The court noted that these items had to be mixed with milk or another drink and functioned only as nutritive supplements or flavouring additives, not as articles that satisfy hunger. Relying on the settled classification of Bournvita under the same or similar entry, the classification adopted by the assessees was upheld and the Revenue's challenge failed. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 13 Sep 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347368 Products such as Coco, Drinking Chocolate, Bournvita and Mileage Drinking Powder were treated as not falling within the notification entries for eatables or non-alcoholic potable liquids because, in common parlance, they were not directly consumed as food. The court noted that these items had to be mixed with milk or another drink and functioned only as nutritive supplements or flavouring additives, not as articles that satisfy hunger. Relying on the settled classification of Bournvita under the same or similar entry, the classification adopted by the assessees was upheld and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347368