https://www.taxtmi.com/caselaws?id=367688 The classification of the commodity "frooti" was examined under the Chhattisgarh Entry Tax Act, 1976. Applying settled classification principles, the specific entry was held to prevail over the residuary entry, and the revenue bore the burden of showing the correct classification. On the product's ordinary and commercial meaning, its wide dictionary description of a beverage, and governmental clarification treating it as a ready-to-serve fruit beverage, the common parlance test supported classification as a non-alcoholic beverage. "Frooti" was therefore placed in Entry 14 of Schedule II and taxed at 2% rather than under the residuary entry at 1%. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 11 Sep 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367688 The classification of the commodity "frooti" was examined under the Chhattisgarh Entry Tax Act, 1976. Applying settled classification principles, the specific entry was held to prevail over the residuary entry, and the revenue bore the burden of showing the correct classification. On the product's ordinary and commercial meaning, its wide dictionary description of a beverage, and governmental clarification treating it as a ready-to-serve fruit beverage, the common parlance test supported classification as a non-alcoholic beverage. "Frooti" was therefore placed in Entry 14 of Schedule II and taxed at 2% rather than under the residuary entry at 1%. Case-Laws VAT and Sales Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367688