Supreme Court · 2017 INSC 458 · Decided 9 May 2017
M/S. Parle Agro (P) LTD. v. Commissioner of Commercial Taxes, Trivandrum
- Court
- Supreme Court of India
- Citation
- 2017 INSC 458 · [2017] 5 S.C.R. 30
- Case number
- CIVIL APPEAL No. 6468/2017
- Decided
- 9 May 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
5 S.C.R. 30 MIS. PARLE A6RO (P) LTD. v. COMMISSIONER OF COMMERCIAL TAXES, TR:IVANDRUM (Civil Appeal Nos. 6468-69 of 2017) MAY09,2017 (A. K. SIKRI AND ASHOK BHUSHAN, JJ.) Kera/a Value Added Tax Act, ¥003: ! ss.6(l)(a) and 6(l)(d) - Classification of the procJuct 'Appy C Fizz'~. Whether @ 12.5% - Held: Assessee has succesSJully proved by relevant scientific and technical materials that th(! product 'Appy fizz' is a commodity which is fully covered by Item 5 of Entry 71 as amended D by S.R.O. No.119 o/2002 with tax liability@ 12.5% (now@ 14.5%). Interpretation a/Statutes: -,
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