https://www.taxtmi.com/caselaws?id=363360 The court upheld the Tribunal's decision that "Rooh Afza" is an unclassified item under Schedule V of the U.P. VAT Act, liable to tax at 12.5%. The product does not qualify as a fruit drink or processed fruit under Entry 103. The common parlance test was appropriately applied, and the essential character of the product was correctly identified as a non-fruit syrup. All revisions were dismissed, affirming the Tribunal's findings. 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 The court upheld the Tribunal's decision that "Rooh Afza" is an unclassified item under Schedule V of the U.P. VAT Act, liable to tax at 12.5%. The product does not qualify as a fruit drink or processed fruit under Entry 103. The common parlance test was appropriately applied, and the essential character of the product was correctly identified as a non-fruit syrup. All revisions were dismissed, affirming the Tribunal's findings. Case-Laws VAT and Sales Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363360