forms of dried
mangoes (other than sliced and dried mangoes), falling under
heading 0804, including mango pulp, was always meant to be at
the rate ... forms
of dried mangoes (other than sliced and dried mangoes) falling
under heading 0804, including mango pulp, was always meant
to be at the rate
forms of dried
mangoes (other than sliced and dried mangoes), falling under
heading 0804, including mango pulp, was always meant to be at
the rate ... forms
of dried mangoes (other than sliced and dried mangoes) falling
under heading 0804, including mango pulp, was always meant
to be at the rate
Mangoes [other
than mango sliced, dried]. Therefore, the
recommendations though postulate payment of
G.S.T. for "Mango Pulp" @ 12%, but the
recommendation ... that G.S.T. on
3
all forms of mango under CTH 0804, including
mango pulp (other than mangoes sliced, dried)
attract
petitioner that to establish
an industrial unit to produce mango pulp, the petitioner obtained the license
from the department of Factories. After obtaining consent
purchase and sale of machinery spares used in manufacturing
units of mango pulp industries. The same is liable to tax @ 5% falling under
Entry
Ministry of Finance,
Department of Revenue dated 03.08.2022, which
discloses that Mango Pulp is taxable @ 12%.
Sri Y.N. Vivekananda, learned Government Pleader
for Commercial
parts i.e., food processing equipments mainly for
manufacturing of mango fruit pulp.
(ii) The Assessing Authority conducted audit and passed an
Assessment Order, dated
