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5.1. It was submitted that pursuant to the mandate of this Court in Hamdard Dawakhana (Wakf), Delhi and another v. Union of India6, the appellant has since 1965 classified the product under the Fruit Products Order, 1955 as a fruit product / sharbat containing the prescribed minimum fruit juice content. 5.2. The learned senior counsel submitted that since the inception of the UPVAT, the appellant, maintaining uniformity in classification, sought to bring the product within Entry 103, namely, “processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise).

Under the UPVAT Act, Entry 103 of Schedule II Part A (as notified on 27.02.2008 and remaining unamended) reads as follows:

Schedule/ Entry                           Description                          VAT
   Part

Schedule 103 Processed or preserved vegetable & fruits including fruit jams, 4% II, Part A jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) Annex. P-17, Pg. 348.

27. Entry 103 of Schedule II, Part A of the UPVAT Act is couched in inclusive terms. It covers “processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice.” The Entry does not prescribe any minimum threshold of fruit content. The use of the expression “including” expands the scope of the entry and indicates the legislative intent to encompass a broad category of fruit-based preparations. In the absence of any quantitative stipulation, it would not be appropriate to read into the entry a rigid percentage requirement that the Legislature has consciously not provided.

   State       Relevant Statute      Description of Item as per         Rate of VAT
                  and Entry                 relevant Entry                charged
New Delhi     Entry     77      of   Processed meat, poultry,           5%
              Schedule III of the    fish and processed or
              Delhi VAT Act          preserved vegetables and
              2004 [fruit drink]     fruits including fruit jams,
                                     jelly, pickle, fruits squash,
                                     paste, fruit drink and fruit
                                     juice whether in sealed
                                     container or otherwise
Gujarat       Entry 48(ii) of        [ii)     Processed       fruits,   4 paise in a
              Schedule II of         processed          vegetables      rupee (4%)
              Gujarat VAT Act,       including fruit jams, jelly,
              2003 [fruit juice]     pickle, fruit squash, paste,
                                     fruit drink and fruit juice]
West Bengal Entry    58B       of    Processed and preserved            5%
            Schedule C of the        vegetables [and fruits, other
            West Bengal Value        than dry fruits, but]
            Added Tax Act,           including fruit jams, [jelly,
            2003 [fruit juice]       sauce,] pickle, fruit squash,
                                     fruit paste, fruit drink and
                                     fruit juice, whether in a
                                     sealed container or not, and
                                     [wet dates, but excluding
                                     those not containing any
                                     fruit or vegetable extract.]
Madhya        Entry 108 of Part II   Processed or preserved             5%
Pradesh       of Schedule II of      vegetables      and       fruits
              the        Madhya      including fruit jams, jelly,
              Pradesh VAT Act,       pickle, fruit squash, paste,
              2002 [sharbat and      fruit drink and fruit juice,
              thandai]               thandai      and       sharbat
                                     (whether       in       sealed
                                     containers or otherwise)
Andhra        Entry    107    of     [107. (a) Preserved fruits,        5%
Pradesh       Schedule IV of the     vegetables, meat, poultry,
              Andhra     Pradesh     sea foods and fish sold in

VAT Act, 2005          sealed containers or in a
                                      frozen state.
                                      (b) Fruits jams, jelly, fruit
squash, [Fruit pulp] fruit
                                      juices and fruit drinks but
                                      excluding aerated fruit
                                      drinks;
                                      (c) Cottage cheese (paneer),
                                      pickles, sauces, porridge,
                                      marmalade, honey;]