Nescafe Premix is ‘Instant Coffee’, taxable at 8%, not 16%: Bombay High Court
The Court held that Nescafe Premix is classifiable under Entry C-II-3 and not under the general Entry C-II-18(2) of the Bombay Sales Tax Act, 1959.
‘common parlance test
Canned Pineapple Slices, tidbits and fruit cocktail not ‘Fresh Fruits’, not exempted from Tax: Bombay High Court
“In interpreting items in statutes whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used, but to their popular meaning.”
[VAT] Kar HC | ‘Common parlance test, ‘Marketability test’ are tools for interpretation to arrive at a decision on proper classification of a tariff entry
Karnataka High Court: A Division Bench of S. Sujatha and Ravi V Hosmani, JJ., allowed the revision petition and set aside the