- The Supreme Court ruled that Rooh Afza is a fruit drink/processed fruit product under the UP VAT Act.
- It will attract only 4% VAT, not 12.5%.
- The Court set aside the Allahabad High Court judgment that classified Rooh Afza as a non-fruit drink.
- The decision was based on consistent classification of the product across several States.
Source: barandbench.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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