Toffee Agricultural Farms Pvt. ... vs Ito, New Delhi on 4 July, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
sale of confectionary products i.e., chewing gums, bubble
gums, lolly pops, toffees etc.
11
ITA.No.1536/Del./2016 & ITA.No.1596 ... sale of confectionary
products i.e. chewing gums, bubble gums, lollipops
and toffees. The aforesaid company came into
existence in October
Eclairs" "Kismi Tofee" and "Kismi Toffee Bars". The same were
being classified by them under Sub-heading ... products i.e. "Parle 2-in-1 Eclairs", "Kismi
Toffee" and "Kismi Toffee Bars" are classifiable under the
heading
also
manufactured other products such as 'chewing gum', 'toffee' and 'bubble gum'
in addition to manufacturing of Pharma Products ... also manufactured other products such as 'chewing
gum', 'toffee' and 'bubble gum' in addition to manufacturing of Pharma
Products
diary, charger for
i.pad [white colour], packet of mouth freshener, kitkat toffees and name tag
of the owner with foreign and Indian address. During
tonomo^^n-s&utions
\
suchi'aste, Heallgja |mil,
toffee rlply).
1
AccSrdiifglf', the resdIutioH^at?h^M©^^e./bbmnci^f ICMR
Chewing gum, Jelly
3|Page C/11667/2017-DB
Confectionary, Boiled Sweets, Toffees, Caramel and Similar Sweets.
Consequentially the Jelly Puddings in question which
