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VAT - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification - “frooti” drink - In the present case, “frooti” ...


"Frooti" Classified as Non-Alcoholic Beverage Under Entry 14, Schedule II of 1976 Act, Using Common Parlance Test.

September 25, 2018

Case Laws     VAT and Sales Tax     HC

Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and beverage, ice-cream and candy is of vide import and common parlance test would apply.

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