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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