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2012 (10) TMI 337 - HC - VAT and Sales TaxFruit pulp based drink known as “Slice” - common parlance test - whether classifiable as a “food article” under Entry 47 of the First Schedule OR under the residuary entry under Section 4(1)(d) of the Delhi Sales Tax Act, 1975 - Held that:- The pre-dominant contents of the mango pulp drink, in this case, is water (70%). The mango pulp content is 17%. This product does not claim to be a fruit juice and, therefore, the Revenue cannot urge that it has even a minimum modicum of nutritive properties. Arguably, if the product was entirely milk based, the considerations might have been different - However, the mango pulp based drink, in this case, is at best an instant energy giver and in all cases a thirst quencher & by no stretch of imagination can it be called a “food article” at least not within the contemplation of the statute, by an application of the common parlance test. Thus it is held that the impugned order classifying the concerned product, i.e., mango pulp based drink, is not classifiable in Entry 47 of First Schedule and would be taxed in residuary entry, at the rate mentioned in Section 4(1) (d) of the Delhi Sales Tax Act, 1975. Decision in THE STATE OF BOMBAY Versus VIRKUMAR GULABCHAND SHAH [1952 (5) TMI 9 - SUPREME COURT] followed.
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