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 ... levy GST at 12% on "mangoes (other than mango
sliced, dried)" which would include "mango pulp" from 1st July
said Circular pertaining to
classification of mangoes reads as under:
"4. Mangoes under CTH 0804 including mango pulp, but
other than fresh mangoes ... third category of
mango being "dried mangoes (other than slices and dried mangoes),
falling under heading 0804, including mango pulp", that too
retrospectively
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
Mango at
the factory of Accused at the cost of the Complainant and
the Accused have undertaken to process the said mango,
make the pulp ... mangoes
and cans to the Accused factory and the Accused have
undertaken to deliver 52% of the yield mangoes and after
making the pulp, these
They are not into
manufacture or export of organic mango fruits or organic
mango pulp or organic products in general. They supplied 100%
natural Alphonso ... annexure. Serial No.1 to 4 referred to organic
Alphonso mango, Alphonso mango pulp, Alphonso mango
puree.
21 Com.O.S.No.1175/2022
follows:-
That the Plaintiff Company Manufacturers and Exporters of
Mango Pulp, in that connection the Defendants have raised
purchase order and requested the Plaintiff ... supply of Totapuri
Mango Pulp in Aseptic in Drum Packing, that the Purchase
Order, the Plaintiff has supplied in Aseptic bag packing Totapuri
Mango Pulp
miscellaneous', 'mango pickles' is specified at item No.
IS.
'Mango pickles' is a product of mango, which is a
fruit ... beverages are no longer known as mango and apple as fruits.
In other words, after processing mango pulp and apple
concentrate, although the basic character
respondents
which would clearly show that the sale of diluted Mango Pulp in
Bottles in Brand name 'SLICE' which is mentioned ... also shows that the Inter State Sale of
'Mango Pulp and its raw material diluted with mango pulp.
15. He also further argued
respondents
which would clearly show that the sale of diluted Mango Pulp in
Bottles in Brand name 'SLICE' which is mentioned ... also shows that the Inter State Sale of
'Mango Pulp and its raw material diluted with mango pulp.
15. He also further argued
