https://www.taxtmi.com/caselaws?id=348546 Aloe vera juice was treated as falling within the wide amplitude of the expression "processed or preserved vegetables" in Entry 103 of Schedule-II of the Uttar Pradesh Value Added Tax Act, 2008, because aloe vera is marketed in processed forms such as juice and jelly and comparable products have been covered by similar entries in other States. The common parlance test was applied, so the term was understood as traders and consumers would understand it. The Revenue's long-standing practice of taxing aloe vera juice at the lower applicable rate also supported continuity, and no material change justified departure. Aloe vera juice was therefore not liable to tax as an unclassified item. en-us Wed, 20 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348546 Aloe vera juice was treated as falling within the wide amplitude of the expression "processed or preserved vegetables" in Entry 103 of Schedule-II of the Uttar Pradesh Value Added Tax Act, 2008, because aloe vera is marketed in processed forms such as juice and jelly and comparable products have been covered by similar entries in other States. The common parlance test was applied, so the term was understood as traders and consumers would understand it. The Revenue's long-standing practice of taxing aloe vera juice at the lower applicable rate also supported continuity, and no material change justified departure. Aloe vera juice was therefore not liable to tax as an unclassified item. Case-Laws VAT and Sales Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348546