Hamdard (Wakf) Laboratories Vs Commissioner (Supreme Court of India)
Date: February 24, 2026
Court: Supreme Court
Type: Civil Appeal
Judge(s)/Member(s): R. MAHADEVAN
Subject Matter
Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%
Summary
The Supreme Court has allowed the appeals, holding that "Sharbat Rooh Afza" is classifiable as a fruit drink or processed fruit product under Entry 103 of Schedule II, Part A of the Uttar Pradesh Value Added Tax Act, 2008, and is exigible to VAT at t…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. The present batch of appeals arises out of the common judgment and order dated 02.07.2018 passed by the High Court of Judicature at Allahabad 1 in Sales / Trade Tax Revision Nos. 617 of 2012, 527 of 2015, 383 of 2017, 410 of 2017, 47 of 2018, 528 of 2015, 529 of 2015, 7 of 2018, 8 of 2018, 9 of 2018, 457 of 2012, 458 of 2012, 459 of 2…