https://www.taxtmi.com/caselaws?id=799810 VAT classification of chewing gum turns on its common commercial understanding rather than its sugar content, food-standard specifications, tariff classification, or departmental commodity coding. Chewing gum or bubble gum is chewed as a mouth freshener and discarded; it is not consumed as an eatable sweetmeat and contains gum base and other ingredients in addition to sugar. Its treatment differs from toffee or chocolate, whose classification as sweetmeats does not determine the position of chewing gum. Chewing gum therefore falls under the residuary entry for unclassified goods rather than the entry for sweets and sweetmeats. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799810 VAT classification of chewing gum turns on its common commercial understanding rather than its sugar content, food-standard specifications, tariff classification, or departmental commodity coding. Chewing gum or bubble gum is chewed as a mouth freshener and discarded; it is not consumed as an eatable sweetmeat and contains gum base and other ingredients in addition to sugar. Its treatment differs from toffee or chocolate, whose classification as sweetmeats does not determine the position of chewing gum. Chewing gum therefore falls under the residuary entry for unclassified goods rather than the entry for sweets and sweetmeats. Case-Laws VAT / Sales Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799810