Delhi VAT Act preserved vegetables and
2004 [fruit drink] fruits including fruit jams,
jelly, pickle, fruits squash,
paste, fruit drink and fruit
juice whether ... 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
sales by
a dealer of -
a) (i) fruit juices,
(vii) fruit syrups,
(viii) fruit concentrates,
(ix) fruit squashes,
(x) fruit cordials, and
(xi) fruit sarbat ... dealer
makes sales of -
(i) fruit product, that is to say, fruit juice, fruit
syrup, fruit concentrate, fruit squash, fruit
cordial, fruit sarbat, fruit
sales by
a dealer of -
a) (i) fruit juices,
(vii) fruit syrups,
(viii) fruit concentrates,
(ix) fruit squashes,
(x) fruit cordials, and
(xi) fruit sarbat ... dealer
makes sales of -
(i) fruit product, that is to say, fruit juice, fruit
syrup, fruit concentrate, fruit squash, fruit
cordial, fruit sarbat, fruit
Fruit-Product". Even products derived from, or associated
in their origin with fruits need not ipso facto be "Fruit-
Products" for purposes ... items
referred are: "Fruit Juice"; "Tomato Juice"; "Fruit Syrup";
"Fruit Squash"; "Fruit Beverage
fruit juice but having an artificial flavour or colour
resembling as fruit. Clause 7 of the Fruit Order prescribes
that every manufacturer shall manufacture fruit ... centum of fruit juice in its
composition shall not be described as a fruit
syrup, fruit juice, squash or cordial or crush
and shall
alcoholic
drink'. It is nothing but a fruit in a powder form and a
vegetative food preparation. It is pointed out that ... canned be
liable to tax under this entry.
6
141 Squashes, sauces, fruit juice, Do 20%
fruit pulp, soda, mineral
water, Horlicks, Boost,
Bournvita Complan
pineapple slices, pineapple jam, pineapple squash and
pineapple juice. The assessee maintained that by the
conversion of pineapple fruit into its products no new
commodity ... pineapple fruit into its products no new commodity was
created and it was erroneous to say that there was a
consumption of pineapple fruit
The Commercial Tax Officer And Anr. vs Mohan Brewaries And Distrilleries ... on 29 June, 2020
sold in sealed cans, whether there is a
consumption of original pineapple fruit for the purpose of
manufacture of slices. It was held that ... into existence different goods. However, so far as
pineapple jam and pineapple squash were concerned, it was
conceded by the dealer himself that they were
syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients."
(Emphasis supplied).
5. Beverages, broadly ... reads "not including fruit or vegetable juices of Heading 20.01", as meaning beverages which do not contain fruit or vegetable juices. This
