M/S. Parle Agro Pvt Ltd vs Commissioner on 6 November, 2015
sealed containers or pouches (ii) fruit
O.T.A.7/15
8
juice, fruit concentrate, fruit squash, fruit syrup and fruit
cordial (iii) soft drinks ... water, water sold in sealed
containers or pouches
(2) fruit juice, fruit concentrates, fruit squash, fruit syrup and pulp
and fruit cordial
(3) soft drinks