https://www.taxtmi.com/caselaws?id=363360 Classification of "Sharbat Rooh Afza" turned on whether it fell within the specific VAT entry for fruit drink or processed fruit, or within the residuary schedule. The court applied the composition, label, licence particulars and market understanding, and found the product to be a non-fruit syrup or sharbat with only limited fruit juice content, not a fruit drink, fruit juice or processed fruit. In the absence of a statutory definition, the common parlance test was correctly used, and trade understanding treated the product as "Sharbat." Because no specific entry covered it, the residuary entry in Schedule V was properly invoked and the revisional challenge failed. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 13 Feb 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363360 Classification of "Sharbat Rooh Afza" turned on whether it fell within the specific VAT entry for fruit drink or processed fruit, or within the residuary schedule. The court applied the composition, label, licence particulars and market understanding, and found the product to be a non-fruit syrup or sharbat with only limited fruit juice content, not a fruit drink, fruit juice or processed fruit. In the absence of a statutory definition, the common parlance test was correctly used, and trade understanding treated the product as "Sharbat." Because no specific entry covered it, the residuary entry in Schedule V was properly invoked and the revisional challenge failed. Case-Laws VAT and Sales Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363360