Hamdard v. Commissioner of Commercial Tax
Supreme Court of IndiaSupreme Court of India, 2026, February judgment reference 197Bench: BV Nagarathna; R Mahadevan
The Supreme Court held that “Sharbat Rooh Afza” is classifiable as a “fruit drink / processed fruit product” under Entry 103 of Schedule II, Part A of the Uttar Pradesh Value Added Tax Act, 2008 and is taxable at 4 percent.