9911796707
TMI Blog2009 (10) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that it is used as sweetening agent in the preparation of non-alcoholic drinks and other beverages like tea or coffee does not take it outside entry 62 of the First Schedule and it is further accepted by both sides that the product under the provisions of the KVAT Act is taxable at the rate of 12.5 per cent. Even though counsel for the respondent referred to exemption available to sugar produced in India and the low rate of tax at four per cent for the imported sugar and contended that a sugar substitute should not be subjected to tax at a higher rate, we are of the view that it is a matter of legislative policy and the court cannot apply the rate of tax of sugar to sugar substitute. In view of the finding above, we allow the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader has produced the product description available in the website of the respondent wherein the product is described in the website as aspartame which is composed of two amino acids (the building blocks of protein). The company claims that, in the body, aspartame breaks down into the amino acids aspartic acid and phenylalanine, as well as a small amount of methanol-components found naturally in foods like meats, milk, fruits and vegetables. It is further stated that the body recognizes and uses these components in exactly the same way, whether they come from aspartame or common foods. Safety of the product is approved by the American Medical Association, the American Dietetic Association and the American Diabetes Association. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reparation of tea, coffee and other beverages and is used in the place of sugar by diabetic patients and by those who care for weight, is correct. However, the contention that it is not generally used for making food preparation is contrary to the facts disclosed by the company in their website wherein they have stated that as many as 6000 food products are made with equal as an ingredient. Those familiar with the food products marketed in the United States of America and Europe are well aware that low calorie food preparations are extensively marketed by using sugar substitute as sweetening agent. In fact, even chocolate items are produced and marketed with the label sugar free by using sugar substitute like equal as sweetening agent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
