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2018 (9) TMI 1424 - HC - VAT and Sales TaxTaxability - “frooti” drink - rate of tax - taxable at 1% or at 2% - whether the assessing authority and the revisional authority are justified in holding that “frooti” would fall within Entry? - whether “frooti” is beverage? Held that:- 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 and the product “frooti” will be covered under Entry 14 of Schedule II of the Act of 1976 and would be charged at the rate of 2% - The petitioners cannot be allowed to make separate entry when “frooti” is covered within the specific entry and residuary entry cannot be resorted into. Both the authorities are absolutely justified in holding that “frooti” is a product covered by Entry 14 of Schedule II of the Act of 1976 - petition dismissed.
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