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VAT - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Classification - fruit juice based drink known as ‘Appy Fizz’ - ...


Appy Fizz Not Classified as Aerated Branded Soft Drink for VAT and Sales Tax, Revenue Authorities' Claim Rejected.

May 13, 2017

Case Laws     VAT and Sales Tax     SC

Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of 'Appy Fizz' the product does not undergo aeration or carbonation; the product is thermally processed with CO2 which help in preserving the Apple Juice concentrate which is otherwise perishable in nature - Revenue failed to prove it as 'aerated branded soft drink' - SC

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