https://www.taxtmi.com/caselaws?id=800445 Fiscal classification depends on the form in which goods are sold at the taxable event, rather than on a consumer's later use. Strict construction precludes importing an end-use criterion where a statutory entry classifies goods by physical form. Where a beverage entry groups beverages with syrups, cordials, distilled juices, ark and essences, ejusdem generis confines the entry to comparable liquid preparations. The word "including" does not extend that entry to materially different forms without an express deeming provision. GRD Powder and GRD Mix, sold respectively as powder and biscuit, therefore fall under the residuary classification despite possible later preparation as drinks. en-us Mon, 05 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800445 Fiscal classification depends on the form in which goods are sold at the taxable event, rather than on a consumer's later use. Strict construction precludes importing an end-use criterion where a statutory entry classifies goods by physical form. Where a beverage entry groups beverages with syrups, cordials, distilled juices, ark and essences, ejusdem generis confines the entry to comparable liquid preparations. The word "including" does not extend that entry to materially different forms without an express deeming provision. GRD Powder and GRD Mix, sold respectively as powder and biscuit, therefore fall under the residuary classification despite possible later preparation as drinks. Case-Laws VAT / Sales Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800445