Since Rooh Afza contains only 10%, it was described for licensing purposes as a “non-fruit syrup containing 10% fruit juice”.
A bench of Justices BV Nagarathna and R Mahadevan observed that the beverage draws its essential character from fruit based ...
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During the assessment years 2007-08 and 2008-09, Hamdard paid VAT at a rate of 4 percent, considering the product a fruit ...
Observing that marketing labels cannot dictate a product's tax category, the Supreme Court on Wednesday (February 25) held 'Rooh Afza' to be a fruit-based beverage preparation intended ...
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Supreme Court classifies Hamdard’s Rooh Afza as a food drink under UP VAT, granting 4% tax rate and limiting use of higher ...