https://www.taxtmi.com/caselaws?id=787117 Classification of Sharbat Rooh Afza under a taxing entry turned on common parlance, commercial understanding and essential character because "fruit drink" was undefined in the statute. The court treated the product's composition, label, character and user as decisive, and held that food-regulatory descriptions under the Fruit Products Order, 1955 could not control fiscal classification. As the Revenue produced no trade or market material to displace the specific entry, the product reasonably fell within Entry 103 as a fruit drink. Resort to the residuary entry was impermissible, so the product remained taxable under the specific concessional entry. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787117 Classification of Sharbat Rooh Afza under a taxing entry turned on common parlance, commercial understanding and essential character because "fruit drink" was undefined in the statute. The court treated the product's composition, label, character and user as decisive, and held that food-regulatory descriptions under the Fruit Products Order, 1955 could not control fiscal classification. As the Revenue produced no trade or market material to displace the specific entry, the product reasonably fell within Entry 103 as a fruit drink. Resort to the residuary entry was impermissible, so the product remained taxable under the specific concessional entry. Case-Laws VAT / Sales Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787117