Madhya Pradesh High Court
M/S Parle Agro Pvt. Ltd. A Private ... vs The Joint Director on 23 April, 2025
1 WP-1010-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT JABALPUR
WP No. 1010 of 2025
(M/S PARLE AGRO PVT. LTD. A PRIVATE LIMITED COMPOANY REGISTERED AND INCORPORATED UNDER INDIAN
COMPANI Vs THE JOINT DIRECTOR AND OTHERS )
Dated : 23-04-2025
Shri Arvind Datar - Senior Advocate with Shri Akshay Sapre - Advocate through
VC alongwith Shri Rohan Harne - Advocate for the petitioner.
Shri Gajendra Singh Thakur - Advocate the respondent No.1.
Learned senior counsel for the petitioner submits that the issue of classification of the subject drink has already been settled up to the Supreme Court in the case of the assessee itself in Parle Agro (P) Ltd. vs. Commissioner of Commercial Taxex, Trivandrum, (2017) 7 SCC 540 and it has been held that the subject product is covered under classification Entry 2.3.10 and not under 2.3.30 and further it has been held to be a "fruit juice based drink" which is thermally processed as distinct from an "aerated branded soft drink". He further submits that the impugned notice has been issued covering Pan India turnover of the Petitioner and is also in respect of the turnover of the petitioner in the State of Karnataka for which there are already proceedings pending in the High Court of Karnataka and interim order passed in favour of the petitioner.
Issue notice.
Notice is accepted learned counsel for the respondent who prays for time to take instruction.
List on 01.05.2025 .
(SANJEEV SACHDEVA) (VINAY SARAF)
JUDGE JUDGE
YS
Signature Not Verified
Signed by: YOGESH KUMAR
SHRIVASTAVA
Signing time: 24-04-2025
13:46:34