Scope of manufacture under UPTT - treating or adopting of the ...

Conversion of Syrup to Soft Drink Via Carbonation is Manufacturing for VAT and Sales Tax Purposes Under UPTT.

January 1, 2015

Case Laws VAT and Sales Tax HC

Scope of manufacture under UPTT - treating or adopting of the syrup and converting into soft drink after subjecting the syrup through carbon dioxide in a fountain machine - the commercial product is outcome of a process to manufacture - HC

View Source

← Previous Next →

Scope of manufacture under UPTT - treating or adopting of the ...

Conversion of Syrup to Soft Drink Via Carbonation is Manufacturing for VAT and Sales Tax Purposes Under UPTT.

January 1, 2015

Case Laws VAT and Sales Tax HC

You may also like:

Rate of VAT @14.5% or 20% - Classification of Appy Fizz as 'Fruit Juice Based Drink', as similar other products not mentioned or aerated branded soft drinks excluding...

Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,...

Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

Rate of Sales Tax / VAT - manufactured smokeless soft fuel i.e. smokeless coke out of coal is distinct commodity and also understood in common parlance different from coal - HC

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...

Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West...

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated...

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion...

Quick Updates: