{"id":8196,"date":"2026-03-04T11:05:56","date_gmt":"2026-03-04T05:35:56","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8196"},"modified":"2026-03-04T11:53:29","modified_gmt":"2026-03-04T06:23:29","slug":"rooh-afza-classified-as-fruit-drink-4-vat-applicable-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/rooh-afza-classified-as-fruit-drink-4-vat-applicable-sc","title":{"rendered":"Rooh Afza Classified as Fruit Drink \u2013 4% VAT Applicable | SC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000416836\/in-view-of-essential-character-test-rooh-afza-is-classifiable-as-fruit-drink-concessional-4-vat-applies-sc\">Hamdard (Wakf) Laboratories vs. Commissioner, Commercial Tax, U.P. (2026) 39 Centax 418 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>B.V. Nagarathna<\/strong> &amp; <strong>R. Mahadevan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Arvind P. Datar<\/strong>, Sr. Adv. <strong>Aditya Bhattacharya, Ritwik Tyagi, Ms Simran Tandon, Ms Akriti Sharma <\/strong>&amp;\u00a0<strong>Vipin Upadhyay<\/strong>, Advocates &amp; <strong>Abhishek Kumar Singh<\/strong>, AOR, for the Petitioner.<\/li>\n<li><strong>S\/Shri Vikas Singh Jangra, Samar Vijay Singh, Pawan Kishore Singh, J. Tarun Kumar<\/strong> &amp; <strong>Sandeep Singh Somaria<\/strong>, Advocates &amp; <strong>Bhakti Vardhan Singh<\/strong>, AOR, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>In the instant case, the appellant was the manufacturer of the product &#8220;Sharbat Rooh Afza&#8221;, a non-alcoholic sweetened beverage prepared from invert sugar and blended with fruit juices, vegetable extracts and added flavours. During the assessment years in question, the appellant paid VAT at the rate of 4% on the sales thereof, treating the product as &#8220;Fruit Drink&#8221; or &#8220;Processed Fruit&#8221; covered under Entry 103 of Part A of Schedule II of the UPVAT Act. However, the Assessing Authority (AA) treated the product as an unclassified item taxable at 12.5% under the residuary entry in Schedule V. Consequently, the appellant contended that the product contains declared fruit juice and derives its essential beverage identity from fruit-based constituents. The Revenue failed to discharge the burden of proving that the product falls outside Entry 103 and within the residuary entry.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Supreme Court held that the product was a non-alcoholic sweetened beverage prepared from invert sugar and blended with fruit juices, vegetable extracts and added flavours. The product contained not less than 10% fruit juice. The product derived its essential beverage identity from fruit-based constituents. Entry 103 of Schedule II, Part A of the UPVAT Act is illustrative and inclusive in character and does not prescribe any quantitative threshold of fruit content. The reliance placed upon licensing norms and the nomenclature &#8220;sharbat&#8221; was misplaced. Such material, without more, cannot substitute the evidentiary burden required to displace classification under a specific entry. It is no doubt true that VAT is a State subject under Entry 54 of List II of the Seventh Schedule to the Constitution and classifications adopted by one State are not binding upon another. However, they are not wholly irrelevant. Where similarly worded entries across multiple jurisdictions have been construed in a particular manner, such uniformity assumes evidentiary value in determining commercial understanding of the product, and whether the assessee&#8217;s interpretation is at least a reasonably plausible view.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(20)%20G.S.T.L.%2046%20(All.)&amp;itemType=AP\">Hamdard (Wakf) Laboratories v. Commissioner of Commercial Taxes<\/a> \u2014 2019 (20) G.S.T.L. 46 (All.) \u2014 Reversed [Paras 2, 4.1, 5.4, 5.6, 5.7, 5.9, 5.12, 14, 39, 40]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1994%20(72)%20E.L.T.%20801%20(S.C.)&amp;itemType=AP\">A. Nagaraju Bros v. State of Andhra Pradesh<\/a> \u2014 1994 (72) E.L.T. 801 (S.C.) \u2014 Referred [Para 17]<\/li>\n<li>Alladi Venkateswarlu v. State of Andhra Pradesh \u2014 (1978) 2 SCC 552 \u2014 Relied on [Para 31]<\/li>\n<li>Ashutosh Trading Company \u2014 Referred [Para 6.8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(286)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Commissioner v. Connaught Plaza Restaurant (P) Ltd.<\/a> \u2014 2012 (286) E.L.T. 321 (S.C.) \u2014 Referred [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Referred [Para 5.9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(277)%20E.L.T.%20299%20(S.C.)&amp;itemType=AP\">Commissioner v. Wockhardt Life Sciences Ltd.<\/a> \u2014 2012 (277) E.L.T. 299 (S.C.) \u2014 Referred [Para 19, 19.1<\/li>\n<li>CST v. Jaswant Singh Charan Singh \u2014 1967 SCC OnLine SC 154 \u2014 Referred [Para 6.4]<\/li>\n<li>Deputy Commissioner v. G.S. Pai \u2014 (1980) 1 SCC 142 \u2014 Referred [Para 6.4]<\/li>\n<li>Dilworth v. Stamps Commissioners \u2014 Relied on [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201566%20(S.C.)&amp;itemType=AP\">Dunlop India Ltd v. Union of India<\/a> \u2014 1983 (13) E.L.T. 1566 (S.C.) \u2014 Relied on [Para 30]<\/li>\n<li>Hamdard (Wakf) Laboratories v. Commissioner of Sales Tax \u2014 2005 NTN (Vol. 27)-351 \u2014 Referred [Para 11]<\/li>\n<li>Hamdard Dawakhana (Wakf) v. Commissioner of Trade &amp; Taxes \u2014 Appeal Nos. 1109-1110 of 2013, dated 11-4-2022 by Delhi VAT Tribunal \u2014 Referred [Para 5.10]<\/li>\n<li>Hamdard Dawakhana (Wakf) v. Union of India \u2014 AIR 1965 SC 1167 \u2014 Referred [Paras 5.1, 6.8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(89)%20E.L.T.%2016%20(S.C.)&amp;itemType=AP\">Hindustan Ferodo Ltd v. Collector<\/a> \u2014 1997 (89) E.L.T. 16 (S.C.) \u2014 Relied on [Paras 21.1, 21.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20324%20(S.C.)&amp;itemType=AP\">HPL Chemicals Ltd v. Commissioner<\/a> \u2014 2006 (197) E.L.T. 324 (S.C.) \u2014 Relied on [Paras 21.2, 21.4]<\/li>\n<li>Indo International Industries v. Commissioner of Sales Tax \u2014 (1981) 7 S.T.C. 359 \u2014 [Para 17]<\/li>\n<li>Indo International Industries v. CST \u2014 (1981) 2 SCC 528 \u2014 Referred [Para 6.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(210)%20E.L.T.%20497%20(S.C.)&amp;itemType=AP\">Kemrock Industries and Exports Ltd. v. Commissioner<\/a> \u2014 2007 (210) E.L.T. 497 (S.C.) \u2014 Relied on [Paras 24, 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(225)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Mauri Yeast India Private Limited v. State of Uttar Pradesh<\/a> \u2014 2008 (225) E.L.T. 321 (S.C.) \u2014 Referred [Para 5.8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(198)%20E.L.T.%20326%20(S.C.)&amp;itemType=AP\">Quinn India Ltd v. Commissioner<\/a> \u2014 2006 (198) E.L.T. 326 (S.C.) \u2014 Relied on [Paras 21.3, 21.4]<\/li>\n<li>Ramavatar Budhaiprasad v. Assistant Sales Tax Officer \u2014 (1961) 12 S.T.C. 286 \u2014 Referred [Para 17]<\/li>\n<li>Reserve Bank of India v. Peerless General Finance &amp; Investment Co. Ltd. \u2014 (1987) 1 SCC 424 \u2014 Relied on [Para 28]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Hamdard (Wakf) Laboratories vs. Commissioner, Commercial Tax, U.P. (2026) 39&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8198,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-8196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rooh Afza Classified as Fruit Drink \u2013 4% VAT Applicable | SC<\/title>\n<meta name=\"description\" content=\"SC holds Rooh Afza classifiable as fruit drink based on essential character test; concessional 4% VAT under UPVAT Act applicable, not residuary rate.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/rooh-afza-classified-as-fruit-drink-4-vat-applicable-sc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rooh Afza Classified as Fruit Drink \u2013 4% VAT Applicable | SC\" \/>\n<meta property=\"og:description\" content=\"SC holds Rooh Afza classifiable as fruit drink based on essential character test; 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