https://www.taxtmi.com/caselaws?id=466933 Classification of goods under VAT was resolved by applying the common parlance and essential character tests to determine that 'Sharbat Rooh Afza' does not constitute fruit juice, fruit drink or processed fruit; consequently the Tribunal lawfully applied the residuary entry of Schedule V, attracting the stipulated tax rate. The High Court held the present revision covered by an earlier decision which applied identical tests and concluded similarly, and therefore answered the classification issue against the assessee and in favour of the revenue. en-us Wed, 03 Aug 2022 00:00:00 +0530 Fri, 27 Feb 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466933 Classification of goods under VAT was resolved by applying the common parlance and essential character tests to determine that 'Sharbat Rooh Afza' does not constitute fruit juice, fruit drink or processed fruit; consequently the Tribunal lawfully applied the residuary entry of Schedule V, attracting the stipulated tax rate. The High Court held the present revision covered by an earlier decision which applied identical tests and concluded similarly, and therefore answered the classification issue against the assessee and in favour of the revenue. Case-Laws VAT / Sales Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466933