https://www.taxtmi.com/highlights?id=97228 Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim. en-us Fri, 27 Feb 2026 10:51:43 +0530 Fri, 27 Feb 2026 10:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97228 Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim. Highlights VAT / Sales Tax Fri, 27 Feb 2026 10:51:43 +0530 https://www.taxtmi.com/highlights?id=97228